Veuillez essayer un autre navigateur

Vous utilisez un navigateur obsolète qui n'est pas compatible avec le contenu de notre site Web. Pour une expérience d'affichage optimale, veuillez utiliser Microsoft Edge ou consulter notre site sur un autre navigateur.

Si vous choisissez de continuer à utiliser ce navigateur, le contenu et les fonctionnalités disponibles seront limités.

country-icon Serbie


Amendments to the law on e-invoicing duties

In early October 2023, the Serbian government adopted the Proposal for amendments and additions to the Law on Electronic Invoicing, which will take effect from 1 January 2024.

The law will amend the existing regulations, impose the obligation of electronic recording of input VAT and reduce the deadline in which electronic recording of the VAT calculation must be performed.

The amendments will trigger the following changes:

  • The information on the business account of recipients is no longer prescribed as a common element of the electronic invoice, whereas the tax category has been added as a new common element of the e-invoice.
  • The deadline for electronic recording of VAT calculations will be shortened from 15 to 10 days following the conclusion of the tax period. Taxpayers can enter any corrections with respect to the recorded VAT calculation if there is a change before the deadline for submission of the tax return that has an impact on the electronic recording of the VAT calculation.

The amended Law on Electronic Invoicing can be found via the following link (see below):

More generally, you can read more about e-invoicing in Serbia on our country-specific page here.

Schedule a Free Consultation

Let us show you how we can support your business to send 100% compliant e-invoices in 54 countries. Please provide your details and one of our team will be in touch.

Intitulé de poste

En renvoyant ce formulaire, vous acceptez les conditions d'utilisation et la politique de confidentialité de Tungsten Automation.*