Top five points on e-invoicing in Serbia

January 3, 20230

Type: Legislation

In Serbia, e-Invoicing implementation began in May 2022 with B2G and G2G transactions and is still ongoing with G2B and B2B transactions. Sistem E-Faktura, Serbia’s national e-Invoicing platform, is a prime illustration of the global clearance model. 

  1. The digital signature on invoices is optional. The API key is sufficient for authentication when sending invoices. 
  2. As of May 2022, private sector entities must issue and process e-Invoices to public entities for B2G transactions; as of July 2022, they must receive and store e-Invoices issued by public entities for G2B transactions; and as of January 2023, they must issue and store e-Invoices between private sector entities for B2B transactions. 
  3. VAT-registered persons are required to report to the system in cross-border transactions, however, they are excused from reporting if the invoice is issued by a VAT-exempt entity. 
  4. The purchaser has 20 days to accept or reject the portal’s electronic invoice. 
  5. For test and production systems, taxpayers must submit separate applications and generate unique API keys. The duration of an e-Faktura API key is unlimited after it has been generated.


Effective date: 

B2G transactions: May 2022 

G2B transactions: July 2022 

B2B transactions: January 2023 


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