eInvoicing in Serbia

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.

Serbian e-invoicing API is a REST API that provides a set of methods to enable government system communication. In this context, an invoice has to be issued using the ‘POST’ method. After this is done successfully, the taxpayer receives a JSON response with a unique invoice identifier (the key salesInvoiceId). To use the API, taxpayers must open it and generate a private identity key. This process is done through the e-invoice portal (www.efaktura.gov.rs).

Similar to most e-invoice requirements, Serbian electronic invoices need to be issued in XML format. Serbian XML e-invoices must comply with UBL 2.1. standard. UBL (universal business language) is a standardized set of XML business documents such as purchase orders, invoices, and logistics documents.

Dates related to the obligation to issue eInvoices

The Serbian electronic invoice system is designed to be used by a public sector organization and a private sector organization, provided that technical and technological conditions are met.

– The obligation of public institutions to receive and store electronic invoices and to issue electronic invoices to another public sector institution will begin on May 1, 2022. According to the Law, the obligation of the public sector to issue electronic invoices to private sector organizations will be effective as of 1 July 2022.

– The obligation of public institutions to record the calculation of value-added tax in electronic form will be valid as of May 1, 2022.

– The obligation of private sector organizations to issue electronic invoices to a public sector organization according to the aforementioned Law will be effective as of 1 May 2022.

– The obligation of the private sector organization to receive and keep the electronic invoice issued by the public sector organization and the electronic invoice issued by the private sector organization will be effective as of 1 July 2022.

However, the provisions of the Law on the obligation to issue and keep electronic invoices in transactions between private sector organizations and the obligation to record them electronically will be implemented as of January 1, 2023.

Melasoft e-Faktura Invoice Solution for Serbia

With Melasoft e-Faktura Invoice Solution for Serbia, you can prepare invoice documents compatible with SUF system’s infrastructure requirements and Serbian regulations.

You can manage your B2G and B2B invoice processes completely from within eFaktura system, create invoice documents and do archiving processes automatically, complete the legal signing process.

Melasoft e-Faktura Invoice solution for Serbia provides you

  • Preparation and analysis for reviewing accounting processes and integration with SUF (e-Invoice System),

  • Identifying areas requiring change: SAP systems, mandatory data entry (quality and completeness), policies and procedures for those responsible,

  • Internal controls,

  • Integration of Serbian electronic invoicing standard and SAP system,

  • End user trainings,

  • Electronic invoicing for XML, JSON and UBL standards.

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