Serbia: Amendments to e-invoicing rulebook
Amended rulebook generally applies as of September 1, 2024
Amended rulebook generally applies as of September 1, 2024
The Ministry of Finance published amendments to the rulebook on electronic invoicing (e-invoicing) in the official gazette no. 65/2024 (dated August 2, 2024).
The amended rulebook generally applies as of September 1, 2024. In particular, the provisions related to electronic recording of input value added tax (VAT) apply to tax periods beginning as of September 1, 2024.
The amendments relate to:
- Determining the entity status and tax period
- Tax categories
- Separate invoices for the supply of buildings
- Electronic recording of input VAT
- Data contained in the input VAT record
- Automatic entry of data
- Deadline for electronic recording of VAT and input VAT
- Delivery note as an attachment to the e-invoice
Read an August 2024 report prepared by the KPMG member firm in Serbia
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