The Serbian Parliament on 26 October 2023 adopted amendments to the law on electronic invoicing (e-invoicing). The amendments were published in the official gazette no. 92/2023 on 27 October 2023.
The amendments, which apply as of 1 January 2024 (except for the provisions related to the electronic recording of input value added tax (VAT) which apply for tax periods beginning after 31 August 2024 in line with the VAT law), include:
- New obligation for VAT payers to electronically record the VAT calculated in the previous phase of supply (i.e., the VAT paid when importing goods), ….
Source: KPMG
