Serbia Tightens VAT and E-Invoicing Rules, Delays Pre-Filled VAT Returns

Serbia amended its Electronic Invoicing and VAT laws in December 2025 to more closely align VAT compliance with the SEF system.
From April 2026, electronic invoices via SEF will be required for certain retail sales to corporate cardholders and, upon request, to public sector entities.
Also from April 2026, taxpayers must create internal invoices directly in SEF for cases like reverse charges, tax base adjustments, advances, and cancellations.
The rollout of the automated pre-filled VAT return system has been delayed from January 2026 to January 2027.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.