Serbia
RSAll invoices between VAT-registered businesses and the public sector pass through the Ministry of Finance’s central SEF platform, which also carries electronic VAT records.
Guide reviewed .
Invoicing and electronic documents
Sistem elektronskih faktura (SEF, eFaktura)
The Ministry of Finance’s central platform for sending, receiving, recording, processing and storing e-invoices, managed by the central information intermediary. Use is mandatory for public-sector and private-sector entities. It is a national clearance-style platform, not a Peppol network.
Serbian standard for e-invoicing · Official source: SEF · consolidated Law on Electronic Invoicing, as amended to Official Gazette 80/2026
Serbian CIUS of EN 16931-1
The specification for domestic e-invoices exchanged through SEF, published as a Core Invoice Usage Specification aligned with SRPS EN 16931-1.
CIUS of EN 16931-1 · Official source: SEF · Serbian CIUS of EN 16931-1 for domestic e-invoices
SEF XML documents
Documents submitted to SEF are XML files in the UBL 2.1 standard; the portal points users to a validation service for testing them.
UBL 2.1 XML · Official source: SEF · validation service for UBL 2.1 XML documents
Information intermediaries (informacioni posrednik)
Companies approved by the Ministry of Finance that may issue, send, receive and store e-invoices through SEF on a business’s behalf under contract.
SEF interface · Official source: SEF · consolidated Law on Electronic Invoicing, as amended to Official Gazette 80/2026
Serbia does not route domestic invoices through Peppol. Every e-invoice between VAT payers and the public sector must be issued, delivered and accepted or rejected inside SEF, either directly or through an approved information intermediary. Build to the Serbian CIUS and test against SEF's UBL 2.1 validation before going live. See the consolidated law.
A foreign supplier without a Serbian tax representative is not itself a SEF issuer. The law lets public-sector buyers, and optionally private buyers, receive EN 16931 invoices from foreign issuers directly once SEF supports it. Check the current SEF technical notices before relying on that route.
Legal guide
B2G · public-sector invoices
MandatoryPrivate-sector suppliers and tax representatives of foreign persons must issue e-invoices to public-sector entities, including payment requests. Public-sector entities must receive EN 16931 e-invoices from foreign issuers directly once SEF supports it. Defence and security procurement and some other transactions are excluded.
Official source: SEF · consolidated Law on Electronic Invoicing, as amended to Official Gazette 80/2026B2B · business invoices
MandatoryPrivate-sector entities, meaning VAT payers other than public-sector entities, must issue e-invoices to each other through SEF. Retail sales under the fiscalisation law are excluded, unless the buyer holds a corporate card or is a public-sector entity that requests an e-invoice within seven days. Recipients accept or reject an e-invoice within 15 days.
Official source: SEF · consolidated Law on Electronic Invoicing, as amended to Official Gazette 80/2026Electronic VAT recording
MandatoryVAT payers record in SEF the VAT calculated on transactions not covered by an e-invoice, as well as input VAT. Records are due by the 12th day of the month after the tax period. Some cases, such as reverse-charge supplies, require individual rather than summary records.
Official source: SEF · consolidated Law on Electronic Invoicing, as amended to Official Gazette 80/2026Voluntary users
VoluntaryTaxpayers outside the VAT system, such as non-VAT companies and self-employed persons, may register as voluntary users of SEF. Private individuals who are not self-employed are outside the law.
Official source: SEF · consolidated Law on Electronic Invoicing, as amended to Official Gazette 80/2026
Timeline
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Public-sector e-invoicing starts
Public-sector entities must receive and store e-invoices, and suppliers must issue e-invoices to them through SEF.
Official source: SEF · consolidated Law on Electronic Invoicing, as amended to Official Gazette 80/2026 -
Private sector must receive e-invoices
Private-sector entities must receive and store e-invoices, and public-sector entities must issue e-invoices to them.
Official source: SEF · consolidated Law on Electronic Invoicing, as amended to Official Gazette 80/2026 -
Full B2B e-invoicing
Issuing and storing e-invoices between private-sector entities, and electronic VAT recording for those transactions, became mandatory.
Official source: SEF · consolidated Law on Electronic Invoicing, as amended to Official Gazette 80/2026 - Upcoming at review
2026 amendments apply
Amendments published in Official Gazette 80/2026 apply from this date. Electronic recording of purchases from farmers and the list of export customs declarations follow on 1 July 2027.
Official source: SEF · consolidated Law on Electronic Invoicing, as amended to Official Gazette 80/2026
Peppol in Serbia
- Directory participants
- 9
- Document families
- 7
Peppol Authority: OpenPeppol.
1 certified service provider based in Serbia.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 6 participants
- 5 participants
- ApplicationResponse2 participants
- 2 participants
- 2 participants
- 2 participants
- CrossIndustryInvoice1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 2 | |
| 1 |
Registration dates in the current Directory snapshot.