E-invoicing mandate — Serbia
An invoice is only valid once the tax administration has accepted it — with a clearance number, a stamp or a code that nobody but the authority can issue. A format tool alone is not enough; access to the platform is required as well.
The stages over time
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5/1/2022
Serbia · to public authorities in force unverified
Legal basis: Zakon o elektronskom fakturisanju (Sl. glasnik RS 44/2021) · Last reviewed: 10/27/2026 -
7/1/2022
Serbia · ability to receive in force unverified
Legal basis: Zakon o elektronskom fakturisanju (Sl. glasnik RS 44/2021) · Last reviewed: 10/27/2026 -
1/1/2023
Serbia · between businesses in force unverified
Legal basis: Zakon o elektronskom fakturisanju (Sl. glasnik RS 44/2021) · Last reviewed: 10/27/2026 -
9/1/2024
Serbia · reporting obligation in force unverified
Besides the invoice itself, Serbia requires VAT to be recorded electronically in the system in advance — the “interni račun”. Anyone who only issues invoices through the SEF does not thereby meet that obligation.
Legal basis: Zakon o izmenama i dopunama Zakona o elektronskom fakturisanju (Sl. glasnik RS 92/2023) · Last reviewed: 10/27/2026
Platforms and authorities
SEF · eFaktura
What Invoiceflair can do — Serbia
Serbia: the engine currently carries no national format of its own. Validating, viewing and converting the European formats remains available — only a country-specific mandatory format is missing.
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.