Summary
- On 24 July 2026, Serbian authorities clarified that where multiple entities registered in the SEF electronic invoice system operate under the same VAT ID (PIB), each entity must use a unique number for its Individual and Summary VAT Records.
- Public sector entities sharing a PIB should add their JBKJS (Public Funds User Number) as a prefix or suffix to the VAT record number when recording VAT calculations in SEF, thereby guaranteeing uniqueness.
- The guidance is designed to avoid duplication within the system and to ensure that VAT records remain distinguishable at entity level, supporting accurate reporting and reconciliation.
Extended article
On 24 July 2026, the Serbian tax authorities issued guidance addressing situations in which multiple entities registered in the SEF (Sistem e-Faktura) electronic invoice system operate under a single, shared VAT identification number (PIB). In such cases, each entity must use a unique number for its Individual VAT Records and Summary VAT Records.
For public sector entities that share a PIB, the guidance recommends adding the JBKJS (Public Funds User Number) as a prefix or suffix to the VAT record number when recording VAT calculations in SEF. This approach ensures that each record can be uniquely identified even where the underlying VAT ID is common to several bodies.
The clarification is intended to prevent duplication of VAT record numbers within the system and to preserve the integrity of VAT reporting. Affected entities should review their internal numbering conventions and update them where necessary. The announcement is available here: efaktura.gov.rs – Guidance 8470.
