Amended Rulebook on Electronic Invoicing: Key Changes Effective September 1, 2024

• Ministry of Finance of Serbia adopted amendments to Rulebook on Electronic Invoicing
• Amendments applicable from 1 September 2024
• Entity status and tax period can be determined in System of Electronic Invoices
• New tax categories introduced: S20, S10, AE20, AE10
• Separate invoices required for supply of buildings
• Electronic recording of input VAT performed cumulatively for tax period
• Data contained in input VAT record includes number, status, date, procurement details, VAT paid for import/delivery of goods

Source

• kpmg.com
• Rulebook

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.

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