In this series, SNI aims to inform you about current regulations and implementations in the world of tax technology. In each episode, SNI talks about a different country and answer the most frequently asked questions:
- 1. Will e-invoicing come into effect for all taxpayers at the same time or will there be a gradual implementation?
- 2. What are the main ways of generating, transmitting, and receiving electronic invoices according to the new regulation?
- 3. What format and technical requirements will the electronic invoices have?
- 4. Is an electronic signature requested before the transmission of the invoices?
- 5. What are the legal penalties for not complying with the regulation of electronic invoicing?
- 6. Is it mandatory to archive the electronic invoices?
- 7. Are non-established companies that are registered in Serbia for VAT only obliged to be linked to the e-faktura system and validate their invoices issued to customers?
- 8. Does the obligation apply to companies that issue an invoices for goods that are exported?
- 9. What are the main controls performed by Serbian Tax Authorities upon receipt of the e-invoices?
Source SNI
