Electronic Invoicing | KPMG Serbia
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Electronic Invoicing

Electronic Invoicing

EU Trends - Changes in the VAT Directive of the European Union which are effective as of 1 January 2013 define uniform rules for issuing invoices which apply both to invoices issued in hard copy and in electronic form. As a result hard copy invoices are made equivalent with electronic invoices.


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Electronic invoicing in Serbia

While in the EU invoicing in hard copy and electronic form is equivalent and is regulated by VAT legislation, in Serbia tax regulations do not contain a single provision in respect of electronic invoicing.

However, there is growing interest in electronic invoicing. One of the basic reasons are the undeniable benefits of electronic invoicing: reduction in the costs of processing and storing invoices, decrease in errors in posting and reporting, greater efficiency and integration of business processes, environmental impact, etc.

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