Serbia: Changes to the law on e-invoicing

Parliament adopted amendments to the law on electronic invoicing

Parliament adopted amendments to the law on electronic invoicing

The Serbian Parliament on 9 December 2022 adopted amendments—effective 1 January 2023—to the law on electronic invoicing (e-invoicing) that provide:

  • The law does not apply to individuals who are not payers of self-employment tax.
  • The National Bank of Serbia is considered to be a public sector entity.
  • Electronic invoices must be issued for all requests for payment to a public sector entity, subject to certain exceptions.
  • Electronic recording of value added tax (VAT) is done cumulatively, for all obligations, by showing data on tax base and calculated VAT, separately per tax rates, subject to certain exceptions.
  • Subsequent acceptance of e-invoices is allowed.

Read a December 2022 report [PDF 316 KB] prepared by the KPMG member firm in Serbia


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