Serbia adds mandatory farmer-purchase recording and customs-declaration visibility to SEF e-invoicing

What changed in detail

Serbia’s National Assembly adopted the Law on Amendments and Supplements to the Law on Electronic Invoicing (act no. 2592-26), part of the tax-law package published in Službeni glasnik RS br. 80/2026 of 1 September 2026. A new Article 4b requires VAT payers to electronically record, within the SEF e-invoicing system, purchases of agricultural and forestry products and agricultural services from unregistered farmers, no later than the 12th day of the month following the tax period. A new Article 4v gives SEF users access, within the system, to lists of customs declarations for imports and exports based on Customs Administration data. Per Article 7, the law enters into force on the eighth day after publication, applying generally from 1 January 2027, except the farmer-purchase-recording and export customs-declaration-list provisions, which apply from 1 July 2027.

What it means

This pulls two previously off-system flows into SEF: purchases from farmers who are not themselves VAT-registered, and the customs paper trail behind cross-border movements. The staggered dates matter — general application starts 1 January 2027, but the farmer-recording duty and the export customs-declaration list don’t bite until 1 July 2027, so there is extra runway specifically for those two integrations. Businesses buying from unregistered farmers should plan the SEF recording workflow now rather than at the general 2027 date.