Serbia Introduces Version 3.14.0 of System for Electronic Invoicing
Serbia’s System for Electronic Invoicing (SEF), initially implemented in 2022 for B2G transactions and extended to B2B and B2C taxpayers in 2023, continues to evolve as the Ministry of Finance strengthens the national e-invoicing infrastructure. The ongoing updates aim to enhance fiscal transparency, simplify VAT compliance, and ensure closer alignment with EU digital reporting standards.
New Functionalities Introduced in SEF 3.14.0
On August 15, 2025, the Ministry of Finance announced the release of SEF version 3.14.0, featuring several functional and validation improvements. Key updates include:
- Mandatory delivery date requirement on all invoices
- Validation controls ensuring that transaction and payment dates do not exceed the invoice issue date
- Reinforced VAT consistency checks for categories S10 and S20
- Clearer presentation of total increases and reductions on foreign currency invoices
- Automatic watermarking for documents generated in the test environment
Technical Enhancements
From a technical perspective, SEF 3.14.0 introduces:
- A new API method enabling users to retrieve a comprehensive dataset of incoming invoices for a specified period
- Refined document referencing and validation mechanisms
- The ability for taxpayers to submit prior tax input notifications directly through SEF
- Improved error messaging and system responses, reducing ambiguity and streamlining troubleshooting
Version 3.14.0 is currently available in the DEMO environment, allowing businesses and software providers to test and adapt their systems before the update’s deployment to production.
There’s more you should know about e-invoicing in Serbia – learn more about the new and upcoming regulations.
