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Serbia: Amendments to e-invoicing rulebook

Changes generally effective January 1, 2025

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February 4, 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

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