While in the EU invoicing in hard copy and electronic form is equivalent and is regulated by VAT legislation, in Serbia tax regulations do not contain a single provision in respect of electronic invoicing.

However, there is growing interest in electronic invoicing. One of the basic reasons are the undeniable benefits of electronic invoicing: reduction in the costs of processing and storing invoices, decrease in errors in posting and reporting, greater efficiency and integration of business processes, environmental impact, etc.