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Serbia clarifies implementation of E-Faktura e-invoicing legislation

Serbian tax authorities have confirmed a number of key details about the country’s adoption of the Sistem E-Faktura e-invoicing regulations, which has now come into effect.

Adhering to the rules of the E-Faktura system will now be a legal requirement for all businesses from the following dates:

1st May 2022: All B2G transactions

1st May 2022: All G2G transactions

1st July 2022: All G2B transactions

1st January 2022: All B2B transactions

The update provides assurance that B2B e-invoicing will go ahead as planned in the new year and will cover the creation, issuance, sending and receiving, processing and storage of e-invoices.

All sales invoices must be submitted via a new central clearing system and customers will subsequently be able to retrieve invoices from this platform.

Who do the new rules apply to?

All non-resident businesses operating in Serbia that operate with a local fiscal representative will b e required to comply with the new legislation. This will be done by registering with the country’s electronic invoicing system and providing information relating to the type of e-invoices they will be submitting.

How can e-invoices be created?

Businesses will have to visit the e-invoicing system, Sistem za Upravljanje Fakturama, to create and submit an e-invoice. They can do this in two different ways; either via an internet browser to create an e-invoice on the spot or by using an API to connect their in-house software directly to the system.

What information must e-invoices contain?

Serbia’s tax authorities have already published guides to the minimum information that must be provided within e-invoices. This includes:

  • Name, address and Tax Identification Number of the issuer.
  • Name, address and Tax Identification Number of the recipient.
  • Bank account of the issuer.
  • Date on which the goods or services were supplied.
  • Tax code and/or description of goods or services provided.
  • Unique ID number of the user of public funds.
  • Value of each good or service listed on the e-invoice.
  • Total value of items listed on the e-invoice.
  • Value of any advance payments made.