Serbia widens e-invoicing to some retail sales and delays the SEF pre-filled VAT return

What changed in detail

The Law on Amendments and Supplements to the Law on Electronic Invoicing, published in Službeni glasnik RS No. 109/2025 on 4 December 2025, enters into force on 12 December 2025 and applies to VAT tax periods beginning after 31 March 2026. Its article 9 applies from entry into force.

• Retail sales: an e-invoice is now required for a retail sale paid with a corporate card, and for a retail sale to a public-sector entity that asks for one. The e-invoice is issued only after the fiscal receipt.
• Other documents: SEF may be used to create, send, receive and store other documents relating to transactions, with storage rules added for them. Using SEF for these is optional.
• Foreign issuers: private-sector recipients may receive, through SEF, invoices from foreign issuers that follow the European standard EN 16931.
• Preliminary VAT return: article 9 amends article 14 of Law 94/2024 so that the SEF preliminary VAT return applies to tax periods beginning after 31 December 2026 instead of after 31 December 2025.
• Article 20 of the Law on Electronic Invoicing is deleted.

What it means

The retail and foreign-invoice rules have applied since the April 2026 tax period and remain in force. The headline for most VAT payers is the second postponement of the SEF preliminary VAT return, now due for tax periods from January 2027. Its forms were set by the July 2026 rulebook amendment, and the law was amended again in Službeni glasnik 80/2026, which adds SEF recording of purchases from unregistered farmers and access to customs-declaration lists (Law 80/2026). Retailers selling to public bodies or to customers paying by corporate card need a fiscal receipt and an e-invoice for the same sale.