- Serbia adopted major amendments to its Electronic Invoicing and VAT laws, effective January 12, 2026.
- E-invoicing is now mandatory for retail sales to corporate cardholders and, upon request, to public sector entities.
- Internal invoices must be generated within the SEF system for SEF users.
- The rollout of pre-filled VAT returns is postponed to tax periods starting after December 31, 2026.
- Most new provisions take effect for tax periods beginning after March 31, 2026; the VAT return postponement is effective immediately.
Source: comarch.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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