Revised E-Invoicing Regulations in Serbia: Key Changes

The requirement to include information on the business account of recipients will no longer be mandatory as a common element of the electronic invoice.
A new requirement will be introduced, which is the inclusion of the tax category as a new common element of the e-invoice.
The deadline for electronically recording VAT calculations will be shortened from 15 to 10 days after the conclusion of the tax period.
Taxpayers will have the opportunity to make corrections to the recorded VAT calculation if there are changes before the deadline for submitting the tax return that impact the electronic recording of the VAT calculation.