“Official Gazette of the Republic of Serbia”, No. 65 of 2 August 2024
Summary of the amendments to the Rules on Electronic Invoicing:
- Article 1:
- The Rulebook on Electronic Invoicing is amended to include corrections of value-added tax calculations.
- A new subsection (5a) is added, specifying the manner and procedure for electronic recording of previous tax and correction of previous tax in the electronic invoice system.
- The wording in item 7) is modified to replace “from the system” with “available in the system.”
- Article 2:
- A new Article 9a is added, allowing users to define the status of the entity in the electronic invoicing system as a VAT payer or non-VAT payer.
- It also specifies the tax period options for VAT payers.
- The legal representative of taxpayers with multiple users under the same Tax Identification Number (TIN) must inform the Central Information Intermediary about which user can determine the entity’s status.
- Users must update the entity’s status or tax period if any changes occur.
- Article 3:
- In Article 12, a new point 14a) is added, introducing the code for the application of a specific tax category.
- The wording in item 15) is removed.
- Article 4:
- Amendments are made to Article 13, specifying the codes for standard VAT assessment and reverse calculation of VAT at different rates.
- Paragraph 3 is deleted.
- In the former Paragraph 4 (now Paragraph 3), the term “different” is added after “report data on,” and “item 15)” is replaced with “item 14a)”.
- Article 5:
- In Article 15, the word “calculations” is followed by a comma, and the words “delivery notes, transport documents” are added.
- Article 6:
- Article 18 is amended to include a new Paragraph 2 and Paragraph 3.
- The new paragraph introduces “Individual VAT records” for recording procurement data.
- The deadline for recording VAT calculation is specified as the 10th day of the following calendar month.
- Article 7:
- Article 19 is amended to provide detailed information to be included in the VAT summary record, including turnover, advances, increases, decreases, and special taxation procedures.
- Various codes for tax categories are introduced.
- Article 8:
- Article 20 is amended to include detailed information to be included in individual VAT records related to purchases.
- A new Article 20A is added, specifying the information to be included in individual VAT records related to supplies.
- Article 9:
- After Article 20, a new Article 20a is added, specifying the information to be included in individual VAT records related to supplies.
- Article 10:
- Article 22 is amended to include provisions for reporting reductions in the VAT summary records for VAT payers and non-VAT payers.
- The notification for reductions is not issued through the electronic invoice system.
- Article 11:
- Article 23 is amended to include provisions for the cancellation of electronic invoices and similar documents, and the relevant data is to be included in the VAT summary records.
- Article 12:
- Article 24 is amended to specify the recording of reductions and increases in the VAT summary records.
- The appropriate data is to be recorded for the relevant tax period.
- Article 13:
- Article 26 is amended to include provisions for correcting the electronic recording of VAT calculation when the VAT base and amount are changed.
- Article 14:
- After Article 28, new headings are added for the manner and procedure of electronic recording of previous tax in the system of electronic invoices.
- Several new articles (28a, 28b, 28v, 28g, and 28d) are added, specifying the details of electronic recording of previous tax.
- The previous tax records can be in the status of recorded or corrected.
- Article 15:
- Article 29 is amended to include provisions for situations where the electronic recording of VAT is prevented due to temporary interruptions in the operation of the electronic invoice system.
These amendments to the Rules on Electronic Invoicing were adopted by the Minister of Finance and will enter into force on the specified dates mentioned in the text.
Source Pravno
