Serbia: Amendments to e-invoicing rulebook

Delivery of notification on use of input VAT via e-invoicing

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October 13, 2025

The Ministry of Finance adopted amendments (dated October 3, 2025, and published in the official gazette no. 85/2025) to the rulebook on electronic invoicing (e-invoicing) (SEF), effective October 11, 2025.

The amendments allow (but do not require) delivery of notification on use of input value added tax (VAT) via SEF.

Read an October 2025 report prepared by the KPMG member firm in Serbia

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