Serbia Updates Electronic Invoicing Rules to Link SEF with VAT Compliance

Serbia Links SEF E-Invoicing Data More Closely to VAT Returns

Serbia has amended the Rulebook on Electronic Invoicing to expand the use of SEF data in VAT compliance.
The changes address input VAT records, corrections, data cutoffs and preparation of preliminary VAT returns.
Preliminary-return provisions are expected to apply to tax periods beginning after 31 December 2026. [globalvatc…liance.com], [vatupdate.com], [vatupdate.com]

SEF develops into a broader VAT-data platform

The amended rulebook was published in Official Gazette No. 71/2026 on 31 July 2026 and made available through Serbia’s legal-information system in August. The changes go beyond invoice transmission by using SEF information to support VAT records and preliminary return preparation.

SEF will use data from electronic invoices, Summary VAT Records, Individual VAT Records and the Input VAT Record to populate prescribed return forms, including PPP PDV and related annexes. The rules also refine correction procedures and the timing of data snapshots linked to deadlines on the 10th and 12th days following the tax period. [vatupdate.com], [vatupdate.com]

Data governance becomes a return-control issue

Businesses should map every invoice and non-invoice transaction into the correct SEF or electronic VAT record. Errors in invoice tax codes, dates or counterparty information may flow directly into preliminary returns, increasing the importance of source-system controls.

Serbian taxpayers should establish a reconciliation and sign-off process before the statutory cutoffs, define responsibility for manual adjustments and document procedures for SEF outages. The staggered effective dates should be reviewed carefully because not every amendment begins at the same time. [vatupdate.com]

External resources

Related VATupdate.com article