Serbia: Tax Agency Clarifies Law on Obligations of Electronic Invoicing System
The Serbian Tax Administration clarified the law on the obligations of public and private sector entities to apply an electronic invoicing system.
The clarification includes:
- On May 1, the deadline for electronic invoices sent to public sector enterprises, electronic invoice storage and maintenance, and electronic VAT calculation and recording.
- The necessity for taxpayers to register for electronic invoicing and compute VAT on transactions with and without a charge.
- July 1, deadline for public-sector entities to send electronic invoices to private sector entities and
- Private-sector organizations to use electronic invoicing from January 1, 2023.
Source: https://www.purs.gov.rs
