The deadlines and the gradual implementation of the e-invoicing system in Serbia

The subjects of the public sector will be obligated to issue, receive and store e-invoices in the business transactions with other subjects from the public sector from 1st of January 2022. However, the subjects from the private sector must be prepared to receive and store the e-invoices from both the public and private sectors from the 1st of July 2022. Finally, from the 1st of January 2023 entire private sector will be obligated to receive and issue e-invoices.

The Minister of Finances in the interview explains the deadlines and the gradual implementation of the E-invoicing system. The E-invoicing system will be gradually implemented. All the subjects of the public sector will be obligatory from 1st of January 2022 to issue, receive and store e-invoices in the business transactions with other subjects from the public sector.

The subjects from the private sector will also have the possibility voluntarily to start with the issuance of the E-invoices if they opt for working with the public sector.

From the 1st of July, the subjects from the private sector must be prepared to receive and store the e-invoices from both the public and private sectors.

From 1st of January 2023 entire private sector will be obligatory to receive and issue e-invoices.