Regulatory updates - Serbia
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Serbian e-invoicing system upgraded to a new version
Serbian Ministry of Finance announced amendments to the electronic invoicing system, which intend to eliminate technical errors and introduce specific changes to VAT recording.
Serbia is ready to start mandating e-invoices countrywide
As a first step, the government of Serbia is preparing to impose the e-invoicing obligation on the public sector, starting 1 May 2022.
Serbia postpones the B2G e-invoicing deadline to 1 May 2022
The Republic of Serbia will amend the Law on Electronic Invoicing that was supposed to enter into force at the beginning of 2022. Taxpayers are now given a transition period until 30 April 2022 to switch to e-invoices in the B2G sector.
Serbia has launched a website on the upcoming e-invoicing mandate
The Serbian Ministry of Finance (MoF) has taken further steps towards introducing their envisioned electronic invoicing system (систем еФактура) by creating a dedicated website.
Timeline for planned B2G e-invoicing mandate has been postponed
Serbia has published an updated version of the draft law on e-invoicing including a postponement of declared timelines on the B2G e-invoicing from the initial July 2021 to January 2022.
Serbia publishes draft law mandating e-invoicing
Serbia published a draft law on e-invoicing for B2B and B2G transactions on 25 February 2021, however, both amendments of the regulation and postponement of declared timelines are still very likely to undergo some changes.
Serbia paving their way towards e-invoicing
Serbia has declared their intention to take steps towards the digitalisation of business operations and abolishment of paper invoices. The process of issuing invoices in electronic form will offer state authorities better insight into the business operations of business entities.
Local UBL 2.1
Mandatory for Issuing:
B2G: Suppliers to all contracting authorities
B2B: Mandatory from Jan 2023
Mandatory for Receiving: