Skip to main content

      The Ministry of Finance of the Republic of Serbia has adopted the Amendment to the Rulebook on Electronic Invoicing (Rulebook), which is published in the Official Gazette of the Republic of Serbia No. 85/2025 dated 3 October 2025.

      The Rulebook entered into force on 11 October 2025.

      With the amendment to the Rulebook, it is now possible to send Delivery of notification on use of input VAT via SEF.

      Module for sending notification is available on the production version of SEF as of 11 October 2025.

      Note that this amendment does not introduce the obligation to issue notification via SEF, as the amendment is intended as an additional functionality aimed at facilitating the daily operations of business entities, given that the notification can still be issued outside of SEF. 

      If you have any questions or need the support of our experts, feel free to contact us.

      Igor Lončarević

      Partner, Head of Tax & Legal

      KPMG in Serbia and in Montenegro

      Biljana Bujić

      Partner, Tax & Legal

      KPMG in Serbia and in Montenegro


      Download

      Amendment to the Rulebook on Electronic Invoicing adopted

      Download and save the PDF version of this Tax Alert

      The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

      Tax Alerts

      Our regular newsletter provides you with updates on the latest changes of tax and accounting regulations as soon as a new rule is being approved.

      Tax & Legal Department

      If you have any questions or concerns, contact specialists from our Tax & Legal Department.

      Employees analyzing price charts