Serbia has postponed key SEF B2B e-invoicing reforms until the end of 2026, allowing more time for businesses to adapt to expanded requirements, electronic archiving, and stricter VAT reporting. While major technical and enforcement measures are deferred, 2025 updates already introduced improvements to VAT reporting, extended deadlines, and laid the groundwork for future pre-filled VAT returns
Serbia has postponed the SEF B2B e-invoicing reforms until the end of 2026
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Serbia
Author: Tara Nedeljković
Category:
Fiscal subject related
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3509
Content accuracy validation date:
24.10.2025
Content accuracy validation time:
08:18h
Serbia has required B2B e-invoicing through the Sistem E-Faktura (SEF) since 1 January 2023, under a pre-clearance model. (B2G e-invoicing was introduced earlier in 2022.)
On 15 September 2025, the Ministry of Finance announced a delay of several new measures proposed in the Draft Law on Amendments to the Law on Electronic Invoicing, extending their implementation until the end of 2026.
Main reasons for the delay:
1. Expanded B2B obligations
The new law would introduce additional invoice fields, stricter validations, and enhanced processing rules for issuing, sending, receiving, and storing invoices between private entities.
The delay allows businesses and IT systems more time to adapt and upgrade.
2. Broader electronic archiving
The amendment would require all SEF documents, not only invoices, to be electronically stored. Because this expansion affects infrastructure and compliance procedures, full enforcement has been postponed.
3. New VAT recording and correction rules
Planned stricter VAT reporting requirements, covering how corrections and detailed transactions are recorded, need more preparation time. These provisions are also deferred until 2026.
4. Adoption of standard European invoices
Serbia plans to enable acceptance of European-standard e-invoices within SEF.
However, we are delaying this rollout for private sector recipients until we achieve technical readiness.
5. Stricter penalties and enforcement
The new penalty regime and enhanced enforcement framework will be implemented later, giving companies additional time to comply.
While some reforms are postponed, several updates took effect in 2025, including:
- Input VAT declaration deadline extended from 10 to 12 days after the invoice date.
- New import VAT reporting obligations added.
- Simplified retail invoice reporting requirements.
- Revised penalty structure for non-compliance.
- Updated SEF data fields for new taxpayers and VAT registration status.
- Future introduction of pre-filled VAT returns using SEF data.
Serbia’s e-invoicing reform continues under SEF, but major technical and enforcement expansions are postponed until the end of 2026. The 2025 amendments focus on improving VAT reporting, extending deadlines, and preparing the groundwork for automated, pre-filled VAT returns.
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