SEF: Sistem E-Faktura B2B e-invoices to produce draft pre-filled VAT returns from 2027
LATEST: 13 August 2026: SEF to produce draft pre-filled VAT returns from 1st January 2027.
Since 1 January 2023, B2B e-invoicing has been mandated in Serbia via Sistem E-Faktura, a pre-clearance structured electronic invoicing regime. B2G was implemented in the prior year.
B2B e-invoicing pre-clearance mandate
Serbia has published amendments to its Rulebook on Electronic Invoicing (Official Gazette No. 71/2026), introducing significant changes to VAT reporting within the national System of Electronic Invoices (SEF).
The changes introduce preliminary VAT returns, enhanced VAT record keeping and new reporting obligations from 2027.
Pre-filled VAT returns from 2027
The most significant development is the introduction of pre-filled VAT returns generated by SEF.
For VAT periods beginning after 31 December 2026, SEF will automatically prepare a draft VAT return using:
- issued and received electronic invoices;
- VAT records maintained in SEF; and
- input VAT records submitted by taxpayers.
This marks another step in Serbia’s move towards greater automation of VAT compliance and closer alignment between e-invoicing data and VAT reporting.
New VAT reporting requirements
The amended Rulebook introduces additional reporting fields and validation rules covering:
- increases and decreases to taxable amounts and VAT;
- reductions relating to advance payments;
- cancelled (storno) invoices; and
- invoice corrections and adjustments.
These changes are intended to improve the quality of VAT data feeding into the preliminary VAT return process.
Dec 2025 update: Delays to e-invoicing law amendments until 2027
Issuing, sending, receiving, storing in e-invoice system (private ↔ private)
The new law will require additional fields, validations, or stricter storage and processing rules beyond what’s currently enforced — the delay gives systems time to upgrade.
Electronic storage (archiving) of all documents processed in the system
The broader requirement to store all system documents (not just invoices) is new and may require infrastructure or regulatory rulemaking. The “full” compliance to this expansion is is being delayed.
Electronic VAT recording & stricter rules for VAT reporting / corrections
The full scope of new VAT recording rules, especially around corrections, individual vs aggregated recording, etc., will require more lead time, hence delay.
Option / obligation to accept European standard invoices
The roll-out or “activation” of the acceptance of European-standard invoices in the national system is delayed, especially for private sector recipients, until the technical infrastructure is fully ready.
Stricter penalties and enforcement
The proposed new/stricter penalty framework or enforcement mechanisms are to be postponed to allow businesses time to adapt.
2025 amendments to e-invoicing law
From 2025, it is making amendments to the Law on Electronic Invoicing which come into effect on 1 January 2025. The updates to SEF, Sistem E-Factura, include:
- Declarations of input VAT on e-invoices must submitted within 12 days (instead of 10) of the invoice date
- New import VAT information reporting
- Easing of retail invoice reporting obligations
- Changes to the penalty regime
- Information requirements for new taxpayers and their VAT status in SEF
- Plans for pre-filled VAT returns
2024 SEF updates
From 1 September 2024, the Ministry of Finance is imposing a set of new rules published in the official gazette on 2nd August for calculating and reporting electronic invoices. The new requirements cover:
- Reporting periods based on the status of the taxpayer and defining that status;
- Recording input VAT
- Automated data entry requirements;
- Corrections and deletions of e-invoices, including reductions records;
- Adding delivery notes; and
- Timelines for recording VAT now set at 10th of the month following.
Jan 2024 SEF reporting timeline reduced
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.
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:
- Internet browser to create, upload or access supplier e-invoices
- 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.
- Name, address and TIN of the issuer
- Unique ID number of the user of public funds (JBKJS)
- Bank account of the issuer
- Name, address and TIN of the recipient
- JBKJS of the recipient
- Number and date of an e-invoice
- Date of the supply of goods or services, i.e. date of the advance payment
- 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
- Value for each item from an e-invoice: Standard (‘S’); Exempt (‘AE’); Reverse Charge (‘AE’)
- Total amount of e-invoice
- The amount of advance payments
