The introduction of electronic invoicing in Serbia began with law 44/2021 of 29 April 2021. Then, the country switched to mandatory e-invoicing as of January 2022. The law regulates the issuance, sending, receiving, processing, storage, content and elements of electronic invoices and other issues related to electronic invoices in transactions between public sector organizations, private sector organizations, that is, public and private sector organizations. Again, the e-invoice requirement and the eInvoice system were included in the relevant law and the “Serbian electronic invoicing standard” was defined.
Functioning of Serbia eInvoice System
In principle, the Serbian e-invoicing system follows the SdI (Sistema di Interscambio- Exchange system) model implemented in Italy. In this system, the transmission and pre-verification of electronic invoices are carried out via an interface managed by the tax authorities. In Serbia, the national e-invoicing system is simply called System E-Faktura (www.efaktura.gov.rs). The system to assist taxpayers in processing and storing invoices is Sistem za Upravljanje Fakturama (Invoice Management System-SUF), which is functioned at www.esuf.rs and www.esuf.gov.rs.
According to the Serbian Invoice Management System (SUF), the public institution responsible for the design, harmonization, development and operation of the e-Government system establishes and manages the invoice management system. The Central Information Representative manages the electronic invoicing system and is responsible for its operation. The Central Information Agency maintains the Registry of Information Agencies approved by the Ministry of Finance.