Serbia has published an amended Rulebook on E-Invoicing

The amendments to the Rulebook published in the Official Gazette No. 71/2026 focus primarily on VAT record-keeping, preliminary VAT return generation, input VAT reporting, and related SEF functionality enhancements, rather than expanding the scope of mandatory e-invoicing. 

Key updates include, among others: 

• Preliminary VAT Return: SEF will generate a preliminary VAT return based on e-invoices, VAT records, and input VAT records maintained in the …