- Serbia published a consolidated Law on Electronic Invoicing incorporating Law No. 80/2026 amendments.
- The scope of electronic VAT recording and cross-border transaction rules is expanded to include specified purchases from farmers and exports/dispatches of goods.
- VAT taxpayers must electronically record purchases of agricultural and forestry products and agricultural services from non-VAT-registered farmers, aggregated by tax period by the 12th day of the following month.
- Recorded purchases may be corrected, and e-invoicing users may access customs declaration lists for exported or dispatched goods.
- Penalties are broadened to cover failures to electronically record VAT and failures to use the electronic invoicing system; most changes apply from Jan. 1, 2027.
Source: globalvatcompliance.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.
