Serbia: Amendments to e-invoicing law
Applies to tax periods starting after March 31, 2026
The National Assembly on December 3, 2025, adopted amendments to the electronic invoicing (e-invoicing) law. The law was published in the Official Gazette on December 4, 2025, became effective on December 12, 2025, and applies to tax periods starting after March 31, 2026, except for provisions related to the preparation of the preliminary tax return, which apply as of the date the law came into effect.
The amendments concern e-invoices for retail supply, the system of e-invoicing, and preliminary value added tax (VAT) returns.
Read a December 2025 report prepared by the KPMG member firm in Serbia