Companies will be required to issue not only the electronic invoice but also the electronic delivery document for each transport of goods, called e-delivery notes, from 2026 (B2G and excise goods) and from 2027 also in B2B.
Electronic invoicing guide
Serbia
Digital reporting requirements
B2G, B2B: Centralized
Obligatory
B2G, B2B & B2C: Mandatory
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 are validated before being considered valid. There is no additional periodic reporting such as SAF-T, but centralized validation does exist.
Upcoming legislative changes
Links of Interest and documents
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