Serbia requires e-invoices through SEF, the Ministry of Finance's national system. Since 1 January 2023, businesses in the private sector must issue and store e-invoices for transactions with each other; public-sector bodies and their suppliers moved to SEF on 1 May 2022, and private businesses must receive e-invoices since 1 July 2022.
This page summarises the Serbian Ministry of Finance, checked on 5 November 2026. It is not tax advice; your knjigovođa can tell you how the rules apply to you.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Receive, store and issue e-invoices to other public bodies | Users of public funds | 1 May 2022 | SEF | in force | Ministry of Finance |
| Issue e-invoices to public bodies | Private-sector businesses | 1 May 2022 | SEF | in force | Ministry of Finance |
| Receive and store e-invoices | Private-sector businesses | 1 July 2022 | SEF | in force | Ministry of Finance |
| Issue and store e-invoices between businesses | Private-sector businesses | 1 January 2023 | SEF | in force | Ministry of Finance |
| Record the VAT calculation electronically | Same taxpayers | from the same dates | SEF | in force | Ministry of Finance |
The law and its rulebook have been amended several times since, most recently in Official Gazette 80/2026 (eFaktura, in Serbian). Exceptions and the current scope are in those texts; check them for your case.
How does SEF work?
You register in SEF and issue invoices there directly, or through your accounting software or an information intermediary. From registration, every invoice sent and received through SEF counts as an authentic document. The recipient checks each invoice in SEF and accepts or rejects it within 15 days; if a private-sector recipient does neither, SEF sends a second notice, and after five more days without an answer the invoice counts as rejected. Using SEF is free (Ministry of Finance, in Serbian).
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| SEF invoice in UBL 2.1 | all e-invoices through SEF | national rules and identifiers on top of UBL |
What can Klarbon do with Serbian invoices?
| You want to | Tool | Limit |
|---|---|---|
| Read a UBL invoice | open an e-invoice, free | SEF-specific rules are not checked |
Klarbon is not an information intermediary. It does not send invoices to SEF or accept or reject them there.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|
Frequently asked questions
Is e-invoicing mandatory in Serbia?
Yes. Under the Law on Electronic Invoicing, invoices between private-sector businesses have had to be issued and stored as e-invoices through the national system SEF since 1 January 2023. Public-sector invoices moved to SEF in 2022.
What is SEF?
SEF (Sistem elektronskih faktura) is the Ministry of Finance's free system for issuing, receiving and storing e-invoices. Invoices sent and received through it count as authentic documents from registration.
How long does a Serbian buyer have to accept or reject an e-invoice?
The recipient checks the invoice in SEF and accepts or rejects it within 15 days. If a private-sector recipient does neither, SEF notifies it again, and the invoice counts as rejected if there is still no answer five days later.
Has the Serbian e-invoicing law changed recently?
Yes. The Law on Electronic Invoicing was amended in 2024, 2025 and again in 2026 (Official Gazette 80/2026), and its rulebook several times. Check the eFaktura portal for the current text.