Type: Legislation
Since 1 January 2023, B2B e-invoicing has been mandatory in Serbia through the Sistem E-Faktura platform. From 1 September 2024, new rules issued by the Ministry of Finance will impact how electronic invoices are calculated and reported. These rules include changes to reporting periods, input VAT recording, automated data entry, corrections and deletions, and delivery note additions. Additionally, the deadline for recording VAT has been reduced to the 10th of the following month starting in January 2024. The system now includes a central Continuous Transaction Controls (CTC) model for e-invoice submission and retrieval, extending the scope to non-resident businesses with local fiscal representatives.
Effective date: September 1st, 2024
