The National Assembly of the Republic of Serbia recently adopted the Law on Electronic Invoicing (the „Law“). The Law brings significant changes to the economy, as it prescribes the gradual mandatory issuance of electronic invoices. The main reasons for the new law, as stated by the lawmakers, are to achieve transparency and legal certainty in electronic invoicing, facilitate tax controls and enable automatic VAT refunds.
Issuance, sending, receiving and storage of electronic invoices will be done through the electronic invoices IT system which will be managed by the competent unit within the Ministry of Finance.
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