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      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.

      Igor Lončarević

      Partner, Head of Tax & Legal

      KPMG in Serbia and in Montenegro

      Biljana Bujić

      Partner, Tax & Legal

      KPMG in Serbia and in Montenegro


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      Reminder: Obligation to receive an e-invoice as of 1 July

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      The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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