Serbia’s New Rulebook on VAT Electronic Invoicing: Key Procedures and Codes

• The Serbian Tax Administration released a rulebook on electronic invoicing for VAT on December 25
• The rulebook addresses the registration process for using the electronic invoice system
• It details the necessary elements and attachments for electronic invoices
• It includes letter codes to identify VAT treatments for different transactions along with applicable rates or exemptions
• The rulebook outlines the methods for electronically recording VAT calculations, corrections, and cancellations
• It also covers procedures to follow during temporary disruptions of the electronic invoice system

Source: news.bloombergtax.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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