Handling recording advance payments on fiscal receipts and e-invoices in Serbia in a specific case

In Serbia, the deadline for issuing an advance payment fiscal receipt and electronic invoice is the next working day from the date of receipt, as per Article 11 of the Rulebook on Types of Fiscal Receipts. If the advance payment was made on the last working day of the month, the deadline for issuing an e-invoice or fiscal receipt depends on the next working day. If the payment method is bank transfer, the payment may be recorded on the next working day.