Guide
E-invoicing and SEF
We run your e-invoices on the System of Electronic Invoices (SEF): we issue and receive invoices, set up user authorizations, track statuses, and carry out electronic VAT recording on time.
E-invoices sound like just another administrative burden, but in practice they are simple once set up, and the state SEF platform itself is free. Below we say clearly who must use it and who need not (flat-rate traders usually need not), what it really costs you, how not to lose your right to deduct VAT because of a missed deadline, and the deadlines for accepting invoices and recording VAT. If you like, we can run all of it for you.
What you should know
- An e-invoice is mandatory if you are a VAT payer or you deal with the public sector; between private companies (B2B) it has been mandatory since 1 January 2023. Flat-rate traders are not obligatory users, but register when they invoice the public sector.
- The SEF platform is free. The only unavoidable cost is a qualified electronic certificate to log in (about 3,000 to 5,000 dinars a year). Access needs an eID.gov.rs account and that certificate; a simple password is not enough.
- Access is granted through authorizations: the legal representative or administrator adds users and assigns each a role (issuing invoices, accepting or rejecting, recording VAT).
- Deadlines matter. In the private sector you accept or reject a received invoice within 15 days; if you do not respond, after a reminder and 5 more days it is automatically rejected on day 20. For the public sector, silence means acceptance.
- An invoice's status affects VAT. Only an accepted invoice can be used to deduct input VAT, so a rejected or auto-rejected invoice means a lost deduction, which can cost you.
- VAT recording (e-PDV) is also done electronically through SEF, within 10 days of the end of the tax period. Penalties for lapses are real (for a company 200,000 to 2,000,000 dinars), but if you correct an error yourself before an audit begins, no fine applies. Rule changes from 1 April 2026 extend e-invoices to part of retail too.
| Type of entity | SEF usage status |
|---|---|
| VAT payers | Must use SEF |
| Public-sector entities | Must use SEF |
| Flat-rate traders | Voluntary users |
| Agricultural holdings | Voluntary users |
| Other individuals | Voluntary users |
How we handle it
- 01 Registration and authorizations We register you on SEF and set up user authorizations, so everyone in the company has exactly the role they need, from issuing invoices to recording VAT.
- 02 Issuing e-invoices We prepare and issue e-invoices with correct buyer data, tax ID (PIB), amounts, and tax rates, and send them through SEF within the legal deadlines.
- 03 Tracking statuses We monitor the statuses of issued and received invoices (sent, accepted, rejected) and respond in time, keeping the prescribed response deadlines in mind.
- 04 Reviewing received invoices We check incoming e-invoices and compare them against the documentation, then accept the correct ones and reject those with errors, with a clear explanation.
- 05 Electronic VAT recording We carry out electronic recording of VAT in SEF, generally within deadlines tied to the end of the tax period and in line with the regulations in force.
- 06 Reconciliation and filing We connect the SEF data with your bookkeeping and VAT return and inform you in good time about changes to the e-invoicing regulations.
Frequently asked questions
Do I have to use e-invoices and SEF at all?
If you are a VAT payer or you invoice the public sector, yes: e-invoices via SEF are mandatory, and B2B (between private companies) has been mandatory since 1 January 2023. Flat-rate traders are not obligatory users, but must register when they invoice a public-sector client.
How much does SEF cost?
The SEF platform itself is free. The only unavoidable cost is a qualified electronic certificate needed to log in, roughly 3,000 to 5,000 RSD per year. Invoicing software that connects to SEF is optional and separate.
What happens if I ignore a received e-invoice?
In the private sector you have 15 days to accept or reject it; after a reminder and 5 more days, an unanswered invoice is automatically rejected on day 20. A rejected invoice cannot be used to deduct input VAT, so staying silent can cost you money.
What changed for e-invoices on 1 April 2026?
Amendments published in Official Gazette 109/2025 apply to tax periods starting after 31 March 2026: e-invoices are now required for retail sales to corporate-card holders, internal invoices are formalized, and the pre-filled (preliminary) VAT return is postponed to periods after 31 December 2026.
What are the fines for e-invoicing mistakes?
For a company the fine is 200,000 to 2,000,000 RSD, for an entrepreneur 50,000 to 500,000 RSD, and for the responsible person 50,000 to 150,000 RSD. If you find and correct the error yourself before a tax audit starts, the penalty is not applied.
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