Important dates for the implementation of the Law on electronic invoicing, related to private sector entities are following:
- For the obligation to issue electronic invoices to public sector entities – 1 May 2022 - in force
- For the obligation to receive and keep electronic invoices issued by a public sector entity or a private sector entity – 1 July 2022.
- For the obligation to issue and keep electronic invoices to private sector entities – 1 January 2023.
Additional information
As of 1 July 2022 there is an obligation for a private sector entity to receive and store an electronic invoice issued via electronic invoice system (SEF), by a public sector entity, or a private sector entity.
KPMG support
KPMG is able to assist in order for your company’s business to be compliant with e-invoicing legislation, and VAT legislation.
If you have any questions or you need assistance of our professionals, please contact us at tax@kpmg.rs
For previous editions of KPMG Tax Alerts please visit the following web page:
KPMG Tax & Legal Department
KPMG d.o.o. Beograd
Milutina Milankovića 1J
11 070 Belgrade, Serbia
T: +381 11 20 50 500
F: +381 11 20 50 550
tax@kpmg.rs
