Serbia Revises Electronic Invoicing Rulebook: Updated Internal Technical Instructions

Updated Internal Technical Instructions – version dated 27.03.2026.

• Serbia updated its Rulebook on Electronic Invoicing, effective from tax periods starting 1 April 2026.
• The amendments introduce new procedures for system access, VAT recording, invoice issuance, and compliance deadlines.
• Electronic VAT recording in the SEF system is now mandatory for VAT payers, public sector entities, and certain non-VAT payers acting as tax debtors, with some exceptions.
• Advance invoices must be issued for prepayments, with specific rules for VAT recording based on payment timing.
• Electronic invoices must state amounts in dinars or foreign currency, with dual reporting in RSD required; VAT records must be submitted by the 12th day after the tax period ends.

Source:

• regfollower.com
• gov.rs

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Briefing document & Podcast: Serbia – E-Invoicing, E-Reporting, E-Transport – VATupdate

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Country Profiles on E-Invoicing, E-Reporting, E-Transport, SAF-T Mandates, and ViDA Initiatives

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
• Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE

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