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country-icon Serbie


Draft Law - Electronic Invoicing amendment

Serbia has published a law which amends some aspects of the law on e-invoicing. The main changes involve the following:
  • Scope: Certain entities will be excluded from e-invoicing draft law provisions- including taxpayers who are not liable for income tax from self-employment in the sense of the law governing personal income tax
  • Obligation to issue an e-invoice: The obligation to issue an e-invoice will also exist for:
    • all requests for payment from public sector entity by a private sector entity
    • all requests for payment between public sector entities.
  • Obligation to electronically record VAT calculation: The electronic recording of the VAT calculation is performed in summary, for all obligations, by showing data on the basis and calculated VAT, specifically per VAT rates, unless otherwise stated in the e-invoicing law. Specifically, electronic recording of VAT calculation is done individually, for each obligation, by showing data on the basis, VAT rate and calculated VAT in specific instances.
The Serbian Law on e-invoicing entered into force on 1 January 2023.

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