Serbia — Einvoicing rulebook
- Jurisdiction
- Serbia
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Impact
- Action required
- Effective
- 1 August 2026
- Instrument
- RS-PRAVILNIK-71-2026
- Systems
- Invoicing, Tax engine, Reporting, ERP
- Verified
- Fetched from official source · high confidence
Review the amended advance-invoice correction and SEF outage-handling procedures now in force, and prepare ERP and SEF integration for Preliminary VAT Return (PPP PDV) generation for tax periods beginning after 31 December 2026.
InvoicingTax engineReportingERP
Serbia's Ministry of Finance amended the Rulebook on Electronic Invoicing (Pravilnik o elektronskom fakturisanju), published in Službeni glasnik RS br. 71/2026 on 31 July 2026. The amendments cover advance-invoice and credit-note correction terminology, system-outage handling procedures, and formally introduce the Preliminary VAT Return (PPP PDV, comprising Forms PPP PDV, Prilog 1 and Prilog 2) generated inside the SEF e-invoicing system. Most provisions took effect on 1 August 2026, the day after gazette publication; the provisions on compiling the Preliminary VAT Return apply to VAT tax periods beginning after 31 December 2026.