Serbia's Ministry of Finance has published an updated Rulebook on Electronic Invoicing in Official Gazette No. 71/2026, introducing a preliminary VAT return framework, automated input VAT recording, and outage contingency procedures within the Sistem e-Faktura platform, with the new VAT return provisions applying to tax periods beginning after 31 December 2026.
Serbia’s Ministry of Finance published an updated Rulebook on Electronic Invoicing in the Official Gazette No. 71/2026 on 5 August 2026, introducing significant enhancements to the
Sistem e-Faktura (SEF) platform’s VAT reporting functions. Sistem e-Faktura (SEF), Serbia’s central electronic invoicing platform operated by the Ministry of Finance’s Central Information Intermediary.
The amendments focus on VAT record-keeping, preliminary VAT return generation, input VAT reporting, and related system improvements, rather than expanding mandatory e-invoicing requirements.
Additionally, the Rulebook specifies the content of customs declaration lists and the various tax categories and codes used to classify financial transactions. Specific provisions also address the handling of advance payments, credit notes, and the correction of tax records to ensure legal compliance.
The key updates are:
Preliminary VAT return framework
The SEF-generated preliminary VAT return applies to tax periods starting after December 31, 2026, and can be generated daily between 09:00 and 24:00. It consists of three forms: Form PPP PDV (the main return), Form Prilog 1 (automated data on tax bases, fees, and VAT), and Form Prilog 2 (manual entries for equipment, facilities, and investments). The system automatically populates Form Prilog 1 using electronic invoices, individual/summary VAT records, and input VAT records, inserting “0” for missing values. All financial values must be reported in RSD as whole integers without decimals.
Input VAT recording and automation
Electronic input VAT records must be finalised by the 12th day of the following calendar month. Between 09:00 and 24:00 daily, taxpayers can trigger an automated import of tax bases and VAT from domestic invoices (whether accepted, rejected, or cancelled), internal invoice records, and customs-paid import VAT. This automatic import captures data as of the preceding day, or as of the 10th day of the month if the taxpayer initiates the recording after the 10th.
Restrictions on corrections and updates
Although manual recording errors can be corrected later, strict limits apply as filing progresses. Automatic updates to imported data are restricted once the preliminary VAT return is compiled. Once that preliminary return is submitted to the Tax Administration, no corrections or updates to input VAT records are permitted for the rest of that day. Additionally, filing the final VAT return disables automatic system updates for input VAT records, leaving only manual corrections available.
SEF outage procedures and deadline extensions
Outside the daily 01:00 to 06:00 maintenance window, the Central Information Intermediary (CIP) will publish portal notifications for unscheduled outages. If an outage on the deadline day prevents electronic VAT record submission, the deadline is extended to the first following business day after restoration. If an outage causes an invoice sent to a public sector entity to be auto-accepted against its intent on the deadline day, the entity can notify the CIP to manually revert the status to “rejected”.
Earlier, Serbia’s Ministry of Finance approved amendments to the Rulebook on Electronic Invoicing, published in Official Gazette No. 30/2026. The changes apply to tax periods beginning on 1 April 2026.
