Guide
SEF e-invoicing in Serbia: how to start and the response deadlines
For most companies in Serbia the e-invoice is already everyday routine, but the deadlines for responding to incoming invoices still cause the most damage. Here is how the system works and what happens when you stay silent.
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Who must issue e-invoices
VAT payers issue e-invoices in transactions with other businesses and with the public sector. Anyone who is not VAT-registered has no obligation to issue them in the private sector — but if they do business with the public sector, they must be on SEF (the national e-invoicing system), because documents are exchanged with the state exclusively electronically.
Receiving is a separate story: e-invoices may start arriving before you issue any yourself, and every received invoice needs a response.
Connecting your software to SEF
- The company registers on the efaktura.gov.rs portal (an electronic certificate of the responsible person is required).
- An API key for that company is generated on the portal.
- The key is entered into the invoicing software, choosing the environment — demo for testing, production for real transactions.
- From that moment invoices go out from the software, and statuses come back into the software.
Deadlines for responding to an incoming invoice
| Who you are | If you do not respond within 15 days | Outcome |
|---|---|---|
| Public sector | The invoice is deemed accepted by operation of law | An obligation to pay arises |
| Private sector | A new notification follows, with another 5 days | If there is still no response — the invoice is deemed rejected |
What is sent, and what is not
Tax documents go to SEF: invoices, advance invoices and credit notes. Quotes and proforma invoices do not — they are not tax documents but business correspondence. Delivery notes have their own system, described in the guide on electronic delivery notes.
How duplo covers this
In duplo an invoice is issued once and sent to SEF with one click, with its status shown next to the document. Incoming invoices are fetched into the list of received invoices with the original PDF, and approving and rejecting are done from the software. More on the E-invoices and SEF page.
Frequently asked questions
- Can I work only through the efaktura.gov.rs portal?
- You can; the portal is free. It makes sense while you issue a few invoices a month. As soon as there are more, typing them by hand on the portal becomes the slowest part of the job, and you still have to keep your books somewhere else.
- What is an API key and is it safe?
- An API key is a password with which the software accesses your SEF account on your behalf. You generate it yourself on the portal and can revoke it at any time. Legally, the invoices still go out from your account.
- Does a flat-rate taxpayer have to be on SEF?
- If they are not VAT-registered and do business only with the private sector — there is no obligation to issue e-invoices. If they work with the public sector, they must be registered on SEF to be able to issue and receive a document.
- What does the status “re-notified” mean?
- It is the state an incoming invoice enters when 15 days pass without a response. The system notifies you again and gives you another five days; if you still do not respond, the invoice is deemed rejected.
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