- Amendments to the Law on Electronic Invoicing in Serbia have been adopted.
- The amendments will take effect from 1 January 2024.
- The law will require electronic recording of input VAT and reduce the deadline for VAT calculation.
- The business account information of recipients is no longer required on electronic invoices.
- The tax category will be added as a new common element of e-invoices.
- The deadline for electronic recording of VAT calculations will be shortened from 15 to 10 days.
- Taxpayers can make corrections to the recorded VAT calculation before the deadline for tax return submission.
- The amended Law on Electronic Invoicing can be found on the provided link.
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.