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Serbia B2B e-invoicing update

Sistem E-Faktura B2B e-invoices reporting timeline reduced Jan 2024

The deadline for electronic recording of calculations VAT is shortened from 15 to 10 days from 1 January 2024 per a new Bill. There are also changes to adjustments of customs-related e-invoicing from August 2024.

Since 1 January 2023, B2B e-invoicing has been mandated in Serbia via Sistem E-Faktura.

This covers the creation, issuance, sending and receiving, processing and storage of e-invoicing. A new central clearing system, Continuous Transaction Controls (CTC) model has been created for the submission of sales invoice and then retrieval by customers in accordance with the Serbian Standard on Electronic Invoicing.

The scope of the e-invoicing extends to non-resident businesses with a local fiscal representative. Any eligible taxpayer (supplier or customer) has to register to the electronic invoicing system online. At this point, the applicant must determine if they will be submitting e-invoices themselves or via and authorised e-agent.

How to create e-invoices – Sistem za Upravljanje Fakturama (SUF)

To access the electronic invoicing system, SUF, directly, there will be two routes:

  1. Internet browser to create, upload or access supplier e-invoices
  2. API Application Programming Interface to connect taxpayer software directly

Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented. You can check the right VAT calculations on individual or batch e-invoices with our Advisor and Auditor services.

e-invoice contents

The tax office has issued rule books on the minimum contents of XML e-invoices, including the list below. This is based on the EU e-invoice standard, EN 16931-1: 2017 + A1: 2019 / AC: 2020.

  1. Name, address and TIN of the issuer
  2. Unique ID number of the user of public funds (JBKJS)
  3. Bank account of the issuer
  4. Name, address and TIN of the recipient
  5. JBKJS of the recipient
  6. Number and date of an e-invoice
  7. Date of the supply of goods or services, i.e. date of the advance payment
  8. Code and/or name of the good, i.e. service and quantity and measuring unit for delivered goods, i.e. scope of services provided for each item of the e-invoice
  9. Value for each item from an e-invoice: Standard (‘S’); Exempt (‘AE’); Reverse Charge (‘AE’)
  10. Total amount of e-invoice
  11. The amount of advance payments


Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2030-35 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jan 2026 Phased introduction of B2B e-invoices
Bulgaria TBC Public consultation on pre-clearance model e-invoice
Croatia Jan 2026 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Estonia 2025 Suppliers must offer customers e-invoicing option
Finland Apr 2020 Customer option to require B2B e-invoices
France Sep 2026 E-invoicing and e-reporting for B2B and B2C
Germany 2025-28 B2B mandatory e-invoicing proposals
Greece 2025 e-invoicing based on exiting myDATA digital reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Jan 2024 eVAT pre-filled returns based on live invoice reporting
Italy Jan 2019 Micro businesses join SdI e-invoicing Jan 2024
Ireland TBC Public consultation underway
Latvia Jan 2026 B2B e-invoices based on PEPPOL
Lithuania TBC E-invoicing platform being scoped
Montenegro TBC B2B mandatory e-invoicing preparations
Netherlands No mandate planned Unlikely to adopt domestic reforms
Poland Feb 2026 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2024 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2025 B2B and B2C e-invoice rollout
Slovenia 2025 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 Jul 2025? Pre-clearance B2B e-invoices; supplement to SII
Sweden TBC PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers


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