Due to the Amendments and Supplements to the Law on Deadlines for Settlement of Financial Liabilities in Commercial Transactions published at the end of 2025, which regulate the registration of electronic invoices and other electronic payment requests in the Central Invoice Registry (CRF), as well as the liability of public sector entities making payments through commercial bank accounts to enter liability settlement data into the Treasury Administration’s information system within 3 business days from the date of settlement, and to update the status of all assumed, outstanding financial liabilities that are past due in the Treasury Administration’s information system by June 30, 2026, at the latest, we will review some of the most critical provisions introduced by the new rulebook that regulates the method and procedure for registering e-invoices issued between relevant transaction participants in more detail – the Rulebook on the Central Invoice Registry.
The Rulebook on the Central Invoice Registry (Rulebook) – What Changes as of July 1, 2026, Upon the Entry into Force of This Rulebook?
What is the Central Invoice Registry (CRF)?
The Central Invoice Registry is a specific information system established and maintained by the Ministry of Finance – Treasury Administration. It records data on electronic invoices issued by creditors in commercial transactions between
public sector entities and private business entities and public sector entities, where public sector entities are debtors.
The system enables creditors and debtors to access, enter and review recorded data through the appropriate Treasury Administration web application, in accordance with the Rulebook and internal technical user instructions for CRF operations. The Rulebook also defines the method and procedure for settling liabilities within the CRF.
Which Transactions are Registered in the CRF?
The CRF records data on e-invoices issued by creditors in commercial transactions between:
✓ Public sector entities and private business entities;
✓ Public sector entities, where public sector entities are debtors;
This registration is based on transaction data entered by creditors into the Electronic Invoicing System (SEF), in compliance with electronic invoicing regulations.
Therefore, data in the CRF is automatically recorded based on e-invoice data entered by creditors into the SEF – the CRF automatically generates an e-invoice record and assigns a unique identification number to it.
How are Liabilities Settled in the CRF?
When making any payment for contracted transactions related to the delivery of goods or provision of services for a fee—including construction and investment works, as well as utility services—public sector entities are required
to specify the appropriate payment code within the 220–226 range (in accordance with the relevant regulation) in the payment order, as well as the electronic invoice number from the CRF as the reference number (approval number/creditor reference).
Public sector entities that make payments through commercial bank accounts have a deadline of 3 business days from the date of settlement of the financial liability to enter the relevant data into the CRF.
What Happens in Case of Incorrect E-Invoice Registration in the CRF?
If a public sector entity, after accepting an e-invoice in the SEF, determines that it has not been correctly registered in the CRF, it has the option to file a complaint via the web application, in accordance with the Rulebook and the technical instructions of the Treasury Administration.
Thank you for your attention!
For all questions/doubts you might have, we are at your disposal.
IB Interbilanz Consulting
Milentija Popovića 5v, Novi Beograd
T +381 11 655 70 46
office@interbilanz.rs