Serbia: Rules relating to electronic invoicing (e-invoicing)

“Rulebooks” and decrees effective as of 17 July 2021, and applicable as of 1 January 2022

“Rulebooks” and decrees effective as of 17 July 2021, and applicable as of 1 January 2022

New regulations relating to the law on electronic invoicing (e-invoicing) were published in the Official Gazette of the Republic of Serbia.

The following “rulebooks” and decrees are effective as of 17 July 2021, and applicable as of 1 January 2022.

  • A rulebook that prescribes the minimum content of electronic invoices (e-invoices), the form and manner of delivery of supporting documentation via the e-invoicing system, the manner and procedure of electronic recording of value added tax (VAT) calculations in the e-invoicing system and the manner of applying e-invoicing standards
  • A rulebook that prescribes the manner and procedure of registration for access to the e-invoicing system, the manner of accessing and using the e-invoicing system and the manner of using the data available in the e-invoicing system
  • A decree that regulates the conditions and manner of using the invoicing management system
  • A rulebook that prescribes the manner of acting of the “Central Information Intermediary” (CII) in performing the tasks of managing the e-invoicing system and keeping the register of information intermediaries that have received the consent of the Ministry of Finance
  • A decree that prescribes conditions a person must meet in order to obtain consent to act as an information intermediary, as well as the general conditions for the provision of information intermediary services
  • A decree that regulates the conditions and manner of keeping e-invoices, conditions and manner of presenting e-invoices based on the request of the competent authority, and the manner of confirming the authenticity and integrity of the contents of invoices in paper form

Read an August 2021 report prepared by the KPMG member firm in Serbia

 

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