October 2025

The Minister of Finance has issued the Amendment to the Rulebook on Electronic Invoicing (Official Gazette of the Republic of Serbia No. 85/25, dated 3 October 2025), which came into force on 11 October 2025.

In accordance with the amendments to the Rulebook on Electronic Invoicing, the key points are explained in more detail below:

In the previous version of the Rulebook on Electronic Invoicing (Article 22, paragraph 3), there was no provision allowing the notification to the VAT payer, to whom goods or services were supplied, that the deduction of input VAT has been corrected or that the accounted VAT was not used as input tax, to be submitted through the SEF system. Such notifications were previously issued outside the electronic invoicing system, typically in standard electronic or paper form.

Following the amendment, paragraph 3 of the mentioned article now reads:

“The notification referred to in paragraph 2 of this Article may be issued through the electronic invoicing system.”

The key word in the new formulation is “may” – meaning that it establishes a possibility, not an obligation, to use SEF for issuing this document.

This amendment formally introduces a legal basis for a functionality that had already been tested in the SEF system update in mid-August 2025.

With this amendment, the conditions have now been created for this option to become available in the production version of SEF.

Although the amendment is brief, it has a significant practical impact on all taxpayers using SEF. It is a technical and functional addition that does not change the essence of existing obligations but contributes to the digitalization of tax processes.