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Serbia approved rulebook providing guidelines to e-invoicing regulations

  • The Rulebook on Amendments to the Regulations on Electronic Invoicing, published in Official Gazette 116/23, provides detailed regulations related to the Law on Electronic Invoicing.
  • It includes mandatory electronic recording of input Value Added Tax (VAT) and came into effect on 1 January 2024.
  • The rulebook covers various aspects such as the procedure for using the electronic invoicing system, contents of the list of electronic invoice system users, electronic invoicing standards, handling temporary interruptions, data utilization, registration process, and minimum content requirements for electronic invoices.
  • Article 6, which pertains to the data within the list of users in the electronic invoice system, will take effect on 1 March 2024.

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