Amendments to the Rulebook on Value Added Tax

Harmonization with regulations on electronic invoicing

• If a VAT invoice is issued through the electronic invoicing system, it does not have to contain information on the place of issuance of the invoice
• Date of the advance payment is a new mandatory element of an advance payment invoice

Harmonization with regulations on fiscalisation

• A fiscal invoice issued by a VAT payer that records supply via an electronic fiscal device, is considered to be a VAT invoice within the meaning of the Law on VAT

Source KPMG

See also

• Rules concerning VAT invoices
• Fiscalization in Serbia

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