Serbia: Amendments to e-invoicing rulebook
Changes generally effective January 1, 2025
The Ministry of Finance in December 2024 adopted amendments to the rulebook on electronic invoicing (e-invoicing). The changes are generally effective January 1, 2025, with some exceptions.
The amendments concern:
- Electronic recording of input value added tax (VAT)
- Electronic recording of VAT
- List of customs declarations
- Tax category N
- Document on the decrease/increase
- Delayed verification of accuracy of electronic VAT recording
Read a February 2025 report prepared by the KPMG member firm in Serbia