E-invoicing in
Serbia

On this page you will learn more on e-invoicing in Serbia. Understand the compliance requirements and discover the country its e-invoicing model, network and infrastructure.

Legislation:

  • 1 May 2022: all public and private invoice issuers will be legally required to send e-invoices to the public authorities (B2G and G2G).
  • 1 July 2022: government agencies will be required to send electronic invoices to private sector businesses (G2B). These which will need to be able to receive and process electronic invoices.
  • 1 January 2023: Any company that is subject to VAT, including public bodies and VAT representatives of foreign companies, will be obligated to create, issue, send and receive, process and store e-invoices. 

Format

XML format (UBL 2.1 Standard)

Mandatory to send?

  • B2G: Yes
  • B2B: Yes (1 January 2023)

Network

  • SEF (transmission and preliminary validation)
  • SUF (processing and storage)

Mandatory to Receive?

  • B2G: Yes
  • B2B: Yes (1 January 2023)

(Tax) Authority

n/a

eSignature

Not required

CTC Model

Centralized

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