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Advancements in Electronic Invoicing: Serbia’s Transition and Future Plans

  • The Serbian government implemented the national eFaktura platform for electronic invoice exchange in three phases:
    1. From May 1, 2022, suppliers to public administration must send electronic invoices, and authorities should be able to receive and store them.
    2. From July 1, 2022, Serbian public bodies are required to send electronic invoices to companies, which must be able to receive and process them.
    3. Starting January 1, 2023, e-invoicing was extended to the entire B2B sector.
  • New amendments to the Law on Electronic Invoicing in Serbia will take effect from January 1st, 2024. Changes include the removal of the requirement for business account information of recipients on electronic invoices and the addition of the tax category as a new common element of e-invoices.

Source SNI



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