With no establishment and no Serbian VAT registration, SEF does not reach you – imports are documented on the buyer's side. Revisit if you set up locally or register for Serbian VAT (SEF duties can follow the registration, not just the establishment).

Serbia's e-invoicing law attaches to VAT taxpayers – and a non-resident with a Serbian VAT registration through a tax proxy can fall within SEF's scope for domestic B2B and B2G transactions, per practitioner readings of the law. This is one of the stricter positions in the region: confirm your SEF status with your tax proxy or the tax administration rather than assuming an exemption.

VAT-registered businesses of every size issue and receive UBL 2.1 e-invoices through SEF, the free state platform. The 1 Apr 2026 internal-invoicing rules apply to you too, and if you deliver goods to public-sector customers, electronic delivery notes have been required on that side since 1 Jan 2026. Watch Jan 2027: your VAT return starts arriving pre-filled from SEF data, so keeping SEF records clean becomes the whole game.

You have issued and received through SEF since 2023 – the current work is the OG 109/2025 amendments, in force since 1 Apr 2026: e-invoices for retail sales to corporate cardholders (issued after the fiscal receipt), on-request e-invoices for public-entity retail purchases, and internal invoices created directly in SEF for reverse charges, adjustments, advances and cancellations. Next up: pre-filled VAT returns built on your SEF data from Jan 2027, and B2B e-delivery notes from 1 Oct 2027.