The latest Amendments to the Rulebook on Electronic Invoicing (“Official Gazette of the Republic of Serbia,” Nos. 47/2023, 116/2023, 65/2024, 73/2024, 101/2024, 107/2024, 56/2025, “Rulebook”) were published on 3 October 2025 and shall enter into force on 11 October 2025.
Substantively, only one amendment has been introduced, yet it is of notable practical importance. In Article 22(3) of the Rulebook, the wording “shall not be issued” has been replaced with “may be issued”.
What does this change mean in practice?
The notification confirming the adjustment of the input VAT deduction may now be issued through the System of Electronic Invoices (“SEF”), whereas previously the Rulebook explicitly prescribed that such notification could not be issued via SEF.
Although seemingly minor, this change introduces several practical improvements:
- Reduced operational burden – no more exchange of email confirmations, document scanning, or manual archiving,
- Enhanced transparency and compliance – SEF automatically records the time and content of each confirmation, thereby facilitating audit and tax supervision,
- Increased flexibility – taxpayers who already have established off-SEF procedures may continue using them, while those striving for full digital integration can now manage the entire process within SEF.
This amendment is particularly relevant for:
- VAT taxpayers who frequently perform corrections of the tax base or VAT (e.g. subsequent discounts, complaints, or invoice cancellations), as it enables more efficient management of such processes through SEF,
- Accounting and finance departments, as it reduces the use of paper confirmations and consolidates all records within a single electronic system,
- Private entities – voluntary SEF users, who are pursuing greater digitalization and wish to unify their VAT processes in one integrated platform.
For any additional questions or legal support, feel free to contact the Tasić & Partners team.