New amendments to the Rulebook on VAT apply to rules for issuing electronic invoices for transactions made to a public sector entity for which a fiscal receipt has been issued.
The Amended Rulebook on VAT was published in the Official Gazette of the Republic of Serbia No. 59/22, dated May 20th, 2022 and entered into force on the following day.
New amendments to the Rulebook on VAT in Republic of Serbia
Public
Serbia
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1343
Content accuracy validation date:
31.05.2022
Content accuracy validation time:
08:09h
According to new amendments, if the public sector entity requires the VAT payer to issue an electronic invoice for which a fiscal receipt has already been issued, their request must contain:
- the fiscal receipt number and
- a statement of the public sector entity that VAT stated in that fiscal receipt was not used as a previous tax or that a correction of the previous tax deduction was made.
After issuing the electronic invoice, the VAT taxpayer may issue a Refund fiscal receipt for transactions for which the fiscal receipt and the electronic invoice have been issued.
The reason for prescribing this rule is that data on turnover performed by public sector entities and for which a fiscal receipt has been issued are not visible in the Central Invoice Register (CRF), as it should have been.
We remind that:
- the taxpayer of fiscalization, when performing retail trade to a public sector entity, has the obligation to issue a fiscal receipt in which the code 12 and as well as JBKJS and PIB of the public sector entity are entered as the customer ID
- based on the issued fiscal receipt, the data from the Fiscalization Management System should have been taken into the Electronic Invoice System, and then into the CRF;
- in accordance with the regulations on electronic invoicing, the obligor is not obliged to issue an electronic invoice for retail trade in accordance with the regulations on fiscalization.
Since the system did not work as intended, the Rulebook on VAT was amended so that taxpayers would not be in a situation where they owe VAT twice and that the conditions for data to be recorded in the CRF are created at the same time.
Other news from Serbia
The Tax Administration reminds Retailers in Serbia to check the status of their secure elements to avoid receipt issuance problems.
Serbia
Author: Tara Nedeljković
The Serbian Tax Administration has warned that fiscal receipts issued with defective or expired secure elements (BE) are not legally valid, urging companies to promptly check their BE status and request replacements via the ePorezi portal or local TA branches. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Serbia Introduces a Regulation on Trade of Essential Goods with Margin Limits For the Upcoming Six Months
Serbia
Author: Tara Nedeljković
In September 2025, Serbia enacted a new Regulation on Special Conditions for the Trade of Certain Types of Goods, which will be in effect for six months. This regulation sets a maximum retail margin of 20% on a wide range of essential products, including food, household chemicals, and personal hygiene items. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New Consumer Protection Law is on the horizon in Serbia: public debate in progress
Serbia
Author: Tara Nedeljković
Serbia is preparing a new Law on Consumer Protection, currently in public debate until August 24, with adoption expected later this year as part of harmonization with EU directives. The draft introduces major changes, including rules for digital content and services, stricter obligations for online marketplace providers, liability for faulty installations or integrations, and mandatory updates for certain goods and digital services. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: S4F backoffice patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Serbia extends the grace period for VAT reporting mistakes in SEF until the end of 2025.
Public
Serbia
Author: Ivana Picajkić
Serbia
Author: Ivana Picajkić
Serbia’s Ministry of Finance has extended the no-penalty period for VAT reporting errors via the SEF system until December 31, 2025, giving businesses more time to adjust to electronic invoicing without fines. Effective July 1, 2025, new rules also require credit and debit notes to specify both the adjustment date and issuance date, as outlined in Official Gazette No. 56/2025. The Serbian... Read more
Serbia Introduces Mandatory Electronic Delivery Notes
Public
Serbia
Author: Ivana Picajkić
Serbia
Author: Ivana Picajkić
Serbia has adopted a new law mandating the use of electronic delivery notes for goods transport. Starting January 1, 2026, public sector transactions and private-to-public deliveries must use e-delivery notes, with B2B exchanges joining from October 1, 2027. Notes must be issued before transport, submitted via a centralized system in XML format, and confirmed by recipients within set deadlines, wi... Read more
New document was uploaded: S4F backoffice patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login