The Minister of Finance adopted the Rulebook on Amendments and Supplements to the Rulebook on VAT, which was published in the Official Gazette of the RS No. 7/23. The rulebook applies as of February 1, 2023. Changes in the field of VAT are numerous and significant. The Rulebook on Amendments to the Rulebook on VAT has 43 articles and refers to different topics. The main reason for the amendments to the VAT Rulebook was the need to harmonize the rules for issuing receipts with the regulations in the field of electronic invoicing. In addition, at the end of last year, amendments were made to the Law on VAT, which necessitated the need for closer regulation of certain issues.
Source: fiscal-requirements.com
