Serbia: Rulebook on e-invoicing amended

The Ministry of Finance on March 27, 2026, adopted the Amendment to the Rulebook on Electronic Invoicing, which is applicable for tax periods starting from April 1, 2026.

The amendment provides for the following:

• If an advance payment is received on the day the supply is performed, an e-invoice has to be issued, while an advance e-invoice may be issued.
• Data on the unit price of goods/services on the e-invoice must be stated in dinars if payment is made wholly or partially in dinars. If payment is made entirely in foreign currency, this data has to be stated in that foreign currency.
• When using tax category N – annulment, negative amounts are shown, while when using all other tax categories, only positive numbers are shown.
• Electronic recording of VAT is mandatory if an e-invoice has not been issued for retail supplies (1) made to the holder of a commercial card, or (2) to a government sector entity that has requested an e-invoice within seven days.
• The minimum period for electronic recording of VAT is the VAT period.
• The term “individual VAT record – internal invoice” has been introduced for the individual electronic recording of VAT relating to purchases.
• Electronic recording of VAT in the system of electronic invoices (SEF) may have the status recorded, corrected, or cancelled (instead of the previous status void).
• Changes in the tax base and VAT due to invoice cancellations are to be recorded in the appropriate fields of the input VAT records.

Read an April 2026 report prepared by the KPMG member firm in Serbia