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Serbia: Amendments to e-invoicing rulebook

Changes affect VAT reporting and the operation of the Electronic Invoicing System (SEF).

august 24, 2026

The Ministry of Finance on July 31, 2026, published amendments to the rulebook on electronic invoicing (e-invoicing). The amendments became effective on August 1, 2026, except for provisions relating to the preliminary VAT return, which will apply to tax periods beginning after December 31, 2026.

Key changes include:

  • Updates to the Summary VAT Register, including separate reporting of adjustments relating to advance payments
  • New rules allowing correction of electronic input VAT records (EEPP) after the filing deadline, subject to certain limitations
  • Clarification of when EEPP records may be corrected or updated in relation to the preparation and filing of VAT returns
  • Introduction of a preliminary VAT return in the Electronic Invoicing System (SEF) that will be generated using data from electronic invoices, VAT records, and other information available in the system

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

 

E-invoicing developments timeline

Learn more about tax administration developments in e-invoicing, digital reporting, and real-time reporting

Updated July 2026

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