SEF (Sistem E-Faktura, Serbia)

SEF is the central platform through which electronic invoices pass and are validated in Serbia.

Definition

SEF (Sistem E-Faktura, "electronic invoice system") is Serbia's national e-invoicing platform, run by the Ministry of Finance. Invoices are issued and received in a structured format based on UBL, compliant with a national standard aligned with the principles of the European standard EN 16931.

How it works

SEF operates as a centralised clearance model: every invoice passes through the state platform, which validates it and delivers it to the recipient.

• The issuer uploads the invoice via the portal or through an API.
• The recipient accepts or rejects it in the system.
• The platform stores and archives the exchanged documents.

Scope

Use of SEF is mandatory for transactions involving the public sector (B2G) as well as for B2B transactions between VAT-registered taxpayers in Serbia. The system also supports VAT reporting linked to the issued invoices.

Good to know

As Serbia is not an EU member, SEF is not subject to the EU VAT Directive, but its model (UBL format, centralised clearance) draws heavily on European best practices, easing interoperability with EU partners.