Regulatory updates - Serbia

SEF version 3.17.2 introduces optimized application to improve SEF system performance. The official document describing the changes in SEF version 3.17.2 is available here (in Serbian).

SEF version 3.17.1 introduces optional registration of obligations in the Central Invoice Register for invoices where the debtor is a type 7 public funds user. If the user is not already registered, the system will automatically register them when the invoice is sent.

The official document describing the changes in SEF version 3.17.1 is available here (in Serbian).   

The Ministry of Finance in Serbia has updated the Internal Technical Manual for the Serbian e-Invoicing System (SEF) to align with regulatory changes and system updates.

Key updates

• Mandatory delivery date for invoices
• VAT obligation-related dates must not be later than the issue date for certain documents, including invoices, debit notes, credit notes, and prepayment invoices
• Updated VAT recording rules from April 1, 2026. For example, no future tax periods for individual and group VAT records, and most fields in individual VAT records can no longer be corrected
• VAT point date code required for VAT category S10/S20

Input VAT recording deadline changes

The Input VAT recording deadline rules have also been updated

• For tax periods ending up to December 31, 2024, input VAT records must be recorded within 10 days after the end of the tax period.
• For tax periods beginning after December 31, 2024, the deadline is extended to 12 days after the end of the tax period.

The detailed new version of the Internal Technical Manual is available here