Serbia Updates E-Invoicing System to Version 3.14.0
The Serbian Ministry of Finance has released an update to the electronic invoicing system (SEF), introducing new rules and technical improvements aimed at strengthening compliance and improving the accuracy of e-invoicing processes. This latest release, SEF version 3.14.0, follows a series of prior upgrades and brings enhanced functionality, stricter validation controls, and a more user-friendly interface.
Key Updates in SEF 3.14.0
- Mandatory delivery dates – every e-invoice must now include a delivery date.
- Transaction dates vs. issue dates – the transaction date cannot fall after the invoice issue date. This rule applies to standard, debit, credit, and advance invoices.
- VAT consistency checks – new validations ensure alignment between VAT liability and the tax categories S10/S20, requiring the use of specific codes.
- Totals display improvements – amounts relating to reductions and increases are now shown externally in foreign currency documents.
- Recipient notifications – recipients can now notify issuers of their previously claimed tax input through the SEF system.
Currently, SEF version 3.14.0 is available only in the DEMO environment. To accompany the changes, the Internal Technical Manual has been updated to version 15.08.2025, providing technical specifications and detailed guidance.
There’s more you should know about e-invoicing in Serbia – learn more about the new and upcoming regulations.
