Paušal in Serbia
Does a paušal business have to use eFaktura (SEF)?
A paušal business outside VAT doesn't have to use SEF unless it invoices the public sector. What voluntary registration means and how long it binds you.
In short
A flat-rate entrepreneur outside VAT doesn't have to use the e-invoicing system (SEF). Public bodies and public companies only accept invoices through SEF, so invoicing them means registering as a voluntary user. Invoices to foreign buyers don't go through SEF.
When: Only if you work for the public sector
What to do
If you work for the public sector, register at efaktura.gov.rs and send them invoices through SEF. Note: once registered, you must use SEF to send and receive invoices until the end of the following year.
Official sources
Other obligations
Tax Administration contact centre: 0700 700 007 or 011 6969 069
This is a plain-language overview, not legal or tax advice. Rules change; when unsure, check the official pages or call the Tax Administration.
Common questions
Do I have to send invoices through SEF?
No, as long as you're outside VAT and don't invoice government bodies or public companies. They accept invoices only through SEF.
What happens once I register on SEF?
Once you register as a voluntary user, you must use SEF to send and receive invoices until the end of the following year.
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