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Learn moreSerbia: Amendments to e-invoicing rulebook
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
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. 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. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.