Serbia’s new e‑invoicing law, adopted in Official Gazette No. 109/2025, introduces mandatory e‑invoicing for retail sales to corporate cardholders and public sector entities, postpones pre‑filled VAT returns to 2027, and requires internal invoices to be generated in the SEF system. The Ministry of Finance also released SEF version 3.14.0 with new validation and reporting features.
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SGS e-Customs · 21 days ago
The Serbian customs authorities will launch NCTS 6 on 28 May 2026 at 21:00, with the system unavailable for 5–6 hours. Activation of Phase 6 occurs on 29 May 2026 during the morning. TransitNet will enable a “Wait” scenario that allows transit declarations to be submitted with security codes 0 or 2, and will automatically attach the IC2 MRN when the IC2 service is selected. Clients are advised to include the IC2 MRN in transit declarations for shipments routed through Croatia or Bulgaria.
VatCalc · 2 months ago
Serbia has introduced significant amendments to its VAT Rulebook, effective from the April 2026 VAT period. Key changes include mandatory SEF self‑invoicing using the “Individual VAT Record – Internal account” document type, new rules for VAT base estimation, adjustments, discounts, and goods returns, and simplified timing and consolidation of adjustment documents. These reforms tighten compliance and digital reporting requirements across the country.
RTC Suite · 7 months ago
Serbia’s 2026 VAT amendments overhaul reporting, invoicing and timing rules, with most provisions taking effect on 1 April 2026. The changes tighten internal invoicing requirements, postpone the pre‑filled VAT return model to 2027, and expand the scope of electronic invoicing (SEF) for internal invoices. Businesses must adjust ERP systems and compliance workflows to meet the new deadlines and documentation mandates.
LinkedIn Article by e-Invoice.app · about 5 hours ago
Ireland's mandatory e-invoicing for large corporates starts 1 November 2028. Revenue has defined large corporates as those managed by its Large Corporates Division and established in Ireland. All Irish businesses must be able to receive structured e-invoices from that date.
B2BRouter · about 7 hours ago
Germany will require all B2B suppliers with turnover over €800,000 to issue structured electronic invoices from 1 January 2027, ending paper invoices by 1 January 2028. The mandate mandates compliance with EN 16931 and permits formats such as XRechnung, ZUGFeRD, and Peppol BIS Billing 3.0. Legacy EDI systems will fail validation unless bridged to these standards.
Energy Digital · about 9 hours ago
UK: New Prime Minister Andy Burnham will cut VAT on electricity bills from the start of October, exempting households in England, Scotland and Wales for six months. The measure will reduce average household bills by about £45 and cost the Treasury roughly £850m this financial year.
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Key Takeaways
It entered into force on December 12, 2025.
They will be required starting from the January 2027 tax period, as the implementation was postponed from January 2026.
Retail sales to corporate cardholders must be invoiced electronically, and the e‑invoice can only be issued after a fiscal receipt has been issued in accordance with fiscalization laws.
The new version requires mandatory delivery dates on all e‑invoices, prohibits transaction dates later than issue dates, adds VAT consistency checks, displays total reduction and increase amounts, and allows recipients to notify previous tax input.
Primary source
Read the full article at PageroThis summary was published on VATfaqs.com on 13 January 2026. It relates to VAT developments in Serbia. The original source is Pagero.
