- B2B e-invoicing became mandatory in Serbia in 2023 for public and private sector transactions
- All VAT-registered businesses must exchange e-invoices
- Non-VAT registered companies issuing payment requests to public entities must register for SEF
- Amendments effective January 1, 2025, were released on December 30, 2025
- Deadline for electronic tax recording and VAT calculation extended from ten to 12 days
- Corrections allowed for incorrect and incomplete data; obligation to correct late invoices removed
- VAT Summary Records must include turnover of specific sectors like travel agencies and antiques
- Customs declarations automatically created in SEF based on relevant documents
- E-invoices must record non-chargeable amounts under tax category N with application code
- E-invoices for adjustments must include the date of adjustments
- Verification of electronic VAT records extended to June 30, 2025
- Amendments aim to improve efficiency and compliance for businesses
- VAT record verification postponed to mid-2025 to allow businesses to adapt
Source: vatabout.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
