E-delivery notes (electronic delivery documents) must be registered in SEF together with e-invoices to document the transport of goods.
From 2026: mandatory in B2G and for excise goods.
From 2027: extended to B2B.
Electronic invoicing guide
Serbia
Digital reporting requirements
B2G, B2B: Centralized
Obligatory
B2G and B2B: Mandatory
B2C: e-receipt, ticket with QR code
B2C fiscal receipts do not allow VAT deduction; only electronic invoices validated in SEF are deductible.
Authority
Ministry of Finance
Platform
SEF
Format
Local UBL 2.1 (CIUS Serbia)
Storage time
10 years
Reporting and processes
Serbia operates under a clearance (CTC) model, where all invoices in SEF must be validated before being considered legally valid.
There is no additional reporting such as SAF-T, but there is a monthly VAT record called EEO-PDV (Elektronska evidencija o PDV-u), which taxpayers must submit through the same government platform (SEF).
Upcoming legislative changes
Links of Interest and documents
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