Serbia
Live since May 2022
Mandate Overview
The mandate
Serbia operates the Sistem E-Faktura (SEF), a centralized clearance platform run by the Ministry of Finance that has been mandatory for all B2G transactions since May 1, 2022 and for all B2B transactions involving VAT-registered businesses since January 1, 2023. Invoices are submitted to SEF in UBL 2.1 (Serbian CIUS), validated, assigned a unique identifier, and routed to the buyer through the same platform. Paper invoices and unstructured PDFs lost legal validity for in-scope transactions on the respective go-live dates.
Timeline
Key milestones
Law on Electronic Invoicing adopted
Mandatory B2G e-invoicing through SEF
Mandatory B2B e-invoicing for all VAT-registered businesses
Mandatory pre-recording of input VAT in SEF for full deduction
Flowie Coverage
How Flowie supports Serbia
Flowie generates UBL 2.1 invoices in the Serbian CIUS profile and submits them through SEF via accredited information intermediaries. Pre-recording of input VAT, lifecycle status acknowledgment, and invoice-correction workflows are built into the platform.
FAQ
Common questions
Is e-invoicing mandatory in Serbia?
What format is required?
Ready for Serbia?
Flowie keeps you compliant, automatically.