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Serbia Amends E-Invoicing Law, Changes Effective for Tax Periods After March 31, 2026

  • Serbia adopted amendments to the e-invoicing law on December 3, 2025.
  • The law was published on December 4, 2025, and became effective on December 12, 2025.
  • The amendments apply to tax periods starting after March 31, 2026, except for preliminary tax return provisions, which apply immediately.
  • Changes affect e-invoices for retail supply, the e-invoicing system, and preliminary VAT returns.

Source: kpmg.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.



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