Subscribe

Malina

Get the latest fashion trends, the best in travel and my life.

Resources

E-Invoicing In Serbia

Legislation

Act no 44/2021

Tax Authority

Ministry of Finance of The Republic of Serbia

Mandatory Status
  • e-Invoice
  • G2G Transactions
    Voluntary
  • B2G Transactions
    Voluntary
  • G2B Transactions
    Voluntary
  • B2B Transactions
    Voluntary
  • e-Filing
    Mandatory
Format

XML

e-Signature

Not mandatory

Archiving

10 years

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;
  • G2G Transactions (Mandatory for all public entities in May 2022)
  • B2G Transactions (Issuing an electronic invoice to a public sector entity will be mandatory in May 2022.)
  • G2B Transactions (Will be mandatory in July 2022.)
  • B2B Transactions (Will be mandatory in January 2023.)
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.