Serbia: Amendments to electronic invoicing law

The Serbian Parliament adopted amendments to the law on electronic invoicing.

The Serbian Parliament adopted amendments to the law on electronic invoicing.

The Serbian Parliament on 26 October 2023 adopted amendments to the law on electronic invoicing (e-invoicing). The amendments were published in the official gazette no. 92/2023 on 27 October 2023.

The amendments, which apply as of 1 January 2024 (except for the provisions related to the electronic recording of input value added tax (VAT) which apply for tax periods beginning after 31 August 2024 in line with the VAT law), include:

  • New obligation for VAT payers to electronically record the VAT calculated in the previous phase of supply (i.e., the VAT paid when importing goods), regardless of whether the VAT payer can exercise the right to deduct the input VAT that is recorded
  • Deadline for electronic recording of VAT (including input VAT) is 10 (instead of previous 15) days after the end of tax period
  • If after the 10 days a change occurs that affects the electronic recording of VAT, the taxpayer must correct the electronic recording of VAT within the deadline for submission of the VAT return for the tax period in which this change occurred

Read a November 2023 report [PDF 1.1 MB] prepared by the KPMG member firm in Serbia


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