- Serbia’s National Assembly has approved amendments to the Law on Electronic Invoicing, with changes to the VAT law set to take effect from 1 January 2024.
- Taxpayers will be required to electronically record VAT calculated in the previous supply phase, regardless of whether they can claim the right to deduct input VAT.
- The deadline for electronic recording of VAT has been shortened to 10 days after the end of the tax period, and taxpayers must amend any changes affecting electronic recording within the deadline for VAT return submission for the relevant tax period.
- The new rules regarding electronic recording of input VAT will take effect for tax periods starting after 31 August 2024.
- See also Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
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