Documentation on Serbia

Serbia's e-invoicing system SEF explained — mandatory B2G since 1 May 2022 and B2B since 1 January 2023 under the Law on Electronic Invoicing, electronic VAT recording, the preliminary VAT return from 2027, the 2026 amendment on farmer purchases and exports, UBL 2.1 to the SRBDT standard, registration through eID, fines of RSD 200,000 to 2,000,000, and the link to e-fiscalisation for retail.

Learn about TIN number in Serbia. Use Lookuptax for hassle-free tax id validation in Serbia and other 100+ countries

Learn about VAT (PDV) in Serbia for businesses — the 20% and 10% rates, the RSD 8 million registration threshold, tax representatives for foreign businesses and the B2B reverse charge, B2C digital services, invoice content, SEF e-invoicing and fiscal receipts, monthly and quarterly returns, refunds, the 1 January 2027 changes, and penalties.