Serbia is paving the way to become one of the countries in Europe to follow the electronic tax requirements. The Ministry of Finance has announced the adoption of electronic invoicing in accordance with the Law on Electronic Invoicing. The first phase of mandatory electronic invoicing will be applied to the public sector, then it is planned to be followed by the B2B sector. The implementation timeline is foreseen as follows:
- G2G e-invoicing:1 May 2022
- B2G e-invoicing:1 May 2022
- G2B e-invoicing: July 2022
- B2B e-invoicing: January 2023
Source SNI