The Serbian government introduced issuance, delivery, receipt, processing, and storage of electronic invoices in 2021 with act no 44/2021. Transmission and preliminary validation of electronic invoices are performed through the tax authorities because the Serbian e-Invoicing system is one of the examples of a clearance model. Electronic invoices will be implemented gradually timeline as follows;

The national e-invoicing system is simply called the Sistem E-Faktura. In addition, an ancillary system facilitates taxpayers’ generating process and storage of invoices. There are two main ways of creating, submitting, and receiving Serbian electronic invoices: Manually through the e-Invoicing portal Directly from the taxpayer ERP system, such as through SAP using a dedicated API (application programming interface) provided by the Serbian tax authorities Taxpayers must file VAT returns via e-Tax periodically.