- Input VAT can only be deducted based on an accepted e-invoice when e-invoicing is mandatory.
- If a paper invoice is issued instead of a required e-invoice, the recipient cannot deduct input VAT.
- This applies even if all other conditions for VAT deduction are met.
Source: taxand.com
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.
Latest Posts in "Serbia"
- Online Workshop: New VAT and E-Invoicing Rules in Serbia Effective April 2026
- Understanding Serbia’s e-Delivery Note: Purpose, Requirements, and Impact on Goods Movement and Retail
- Serbia Requires e-Invoices for Public Entities on Request, Even for Cash Retail Payments
- Amended Rulebook on Electronic Delivery Notes
- Serbian VAT Refunds for Foreign Taxpayers: Eligibility, Conditions, and Application Deadline
