New invoicing system in Serbia

The obligation of the subject of the public sector to receive and record e-invoice issued in compliance with this regulation, as well as the obligation of issuance of the e-invoice to the other party of the public sector shall be applicable from the 1st of January 2022. The obligation of the subject of the public sector to electronically register the VAT calculation shall also start from the 1st of January 2022. The obligation of the subject from the private sector to issue an e-invoice to the subject of the public sector, defined by this law, shall start from the 1st of January 2022. The obligation of the subject of the private sector to receive and store e-invoice issued from the public entity, as well as the e-invoice issued by the private sector shall be applicable from the 1st of July 2022.

Based on the adopted draft Law on the Electronic Invoicing by the Government, new deadlines concerning compulsory usage of the new system of invoicing have been defined, due that the initial dates have been postponed.

The draft defines that the obligation to compulsory usage of the invoices can be used when the necessary technical conditions shall be met, the same is applicable from the entity from the public as well as from the private sector.

This defines the possibility that the system of E-Invoicing can be used even before the compulsory deadlines will become active.

The obligation of the subject of the public sector to receive and record e-invoice issued in compliance with this regulation, as well as the obligation of issuance of the e-invoice to the other party of the public sector shall be applicable from the 1st of January 2022.

The obligation of the subject of the public sector to electronically register the VAT calculation shall also start from the 1st of January 2022.

The obligation of the subject from the private sector to issue an e-invoice to the subject of the public sector, defined by this law, shall start from the 1st of January 2022.

The obligation of the subject of the private sector to receive and store e-invoice issued from the public entity, as well as the e-invoice issued by the private sector shall be applicable from the 1st of July 2022.

The obligations of this regulation which refer to the obligation of issuing and storing e-invoice in the transactions between subjects from the private sector will be applicable from 1st of January of 2023.