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Serbia: Amendments to e-invoicing law enacted

The law will come into effect on December 15, 2024, and apply as of January 1, 2025.

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December 5, 2024

The National Assembly on November 27, 2024, adopted the law to amend electronic invoicing (e-invoicing). The law will come into effect on December 15, 2024, with full application starting January 1, 2025, except for specific provisions.

The amendments:

  • Require entities to declare their value added tax (VAT) payer status in the system of electronic invoices (SEF)
  • Require electronic recording of VAT and input VAT, with extended deadlines
  • Introduce penalties for failing to disclose or update entity status and allows for corrections in VAT recordings without penalty if made before a tax audit
  • Outline procedures for cross-border supply data access and preliminary VAT return preparation in SEF

Read a December 2024 report prepared by the KPMG member firm in Serbia

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