Serbia Tightens E-Invoicing Rules Ahead of 31st March, 2026 Rollout
Businesses in Serbia should prepare for significant changes to the country’s mandatory e-invoicing system, as the National Assembly recently approved amendments to the Law on Electronic Invoicing. While the law entered into force in December 2025, most provisions will take effect for tax periods starting after 31st March 2026, giving companies a narrow window to update systems and processes.
The amendments expand and clarify Serbia’s Sistem E-Faktura (SEF) framework, bringing additional transactions, including certain retail and corporate invoicing scenarios, under the e-invoicing regime. They also strengthen the integration of e-invoices with VAT reporting and compliance, and introduce updated administrative obligations, deadlines, and penalties to improve accuracy and enforcement.
The National Assembly’s changes aim to modernize Serbia’s e-invoicing infrastructure, support automated VAT reporting, and ensure that previously out-of-scope transactions are now captured in the system. Businesses will need to ensure SEF integration is fully aligned with the new rules ahead of the 31st March deadline.
Tax authorities and service providers have highlighted that while some provisions are already in force, full operational compliance will be required from 31st March 2026, marking a key milestone in Serbia’s digital tax transformation.
