- New e-invoicing requirements in Serbia apply from April 1, 2026, including rules for advance payments and electronic VAT recording.
- E-invoices must state unit prices in dinars if paid in dinars, or in foreign currency if paid entirely in foreign currency.
- Negative amounts are shown only for tax category N (annulment); all other categories use positive numbers.
- Electronic VAT recording is mandatory for certain retail supplies if no e-invoice is issued, and the minimum recording period is the VAT period.
- New statuses for electronic VAT records are introduced, and changes due to invoice cancellations must be recorded in input VAT records.
Source: kpmg.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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