The Serbian Ministry of Finance announced the law of electronic invoicing (Official Gazette of RS, No. 44/2021 and 129/2021) in 2021, and completed the public consultation within the year.
The new national e-Invoicing system is named Sistem e-Faktura, which is an example of a clearance model, as used in Italy.
Scope of the e-Invoicing system
The e-Invoicing law covers the generation, transition, receipt, processing, and archiving of electronic invoices. Both parties will be under obligation for each transaction, including public and private sector entities (B2G and G2B), transactions between taxpayers (B2B), and also those between public authorities (G2G).
Source SNI
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