Serbia: Tax Agency Clarifies Law on Obligations of Electronic Invoicing System

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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   

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