Serbia: Guidance clarifying issuance of electronic invoices (e-invoices)

Serbia: Guidance clarifying issuance of e-invoices

The Ministry of Finance issued an opinion (no. 011-00-00986/2020-04 (12 January 2021)) as guidance to clarify certain provisions under the value added tax (VAT) law concerning the issuance of invoices in an electronic format (e-invoices).


The VAT law provides that a VAT invoice generally may be issued in either paper or electronic form. The rules provide:

  • An e-invoice may be issued if consent is granted by the recipient of the invoice.
  • Some invoices require mandatory issuance of invoices in electronic format.
  • An e-invoice must follow certain electronic documentation rules.

However, the provisions do not specify how the recipient gives consent for an e-invoice, and it was unclear how this provision would be implemented in practice.

The opinion clarifies that consent to issue an e-invoice can be given using any of the usual methods of business communication, including inferred consent by paying the liability from such invoice.

Read a January 2021 report prepared by the KPMG member firm in Serbia 

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