The SEF version 3.14.0 updates require e-invoices to include delivery dates, ensure transaction dates are not later than issue dates, enforce VAT consistency checks, display totals for reductions and increases in foreign currency, and allow recipients to notify prior tax inputs.
Serbia’s Ministry of Finance has announced updates to the electronic invoicing system (SEF) to enhance accuracy and ensure stricter compliance with e-invoicing regulations. The SEF has seen several updates over time, with the most recent being version 3.14.0.
This release enhances functionality, streamlines validations, and improves user experience.
Delivery dates
All e-invoices must now clearly show the delivery date of goods or services.
Check transaction vs. issue dates
The transaction date cannot be later than the invoice issue date. This applies to regular, credit, debit, and advance invoices.
VAT consistency checks
To enhance tax accuracy, new validation checks have been introduced. These checks require alignment between VAT liability and the applicable tax category (S10/S20) using specific codes.
Totals display for reductions and increases
E-invoices for reductions and increases now include total amounts displayed in foreign currency.
Notify previous tax inputs
Recipients can now send notifications about prior tax inputs through SEF, making reporting more accurate.
Earlier, Serbia’s Ministry of Finance adopted amendments to the e-invoicing rulebook in February 2025, following updates published in the official gazette on 2 August 2024.
