- Serbia National Assembly approved an amendment to the e-invoicing law on 27 November 2024
- The amended law will become effective on 15 December 2024 and fully implemented by 1 January 2025
- Prior updates to the e-invoicing rulebook were made by Serbia Ministry of Finance on 2 August 2024, effective from 1 September 2024
- Key changes include mandatory electronic recording of input VAT from tax periods starting 1 September 2024
- New requirements set for entities to declare VAT payer status in the SEF system
- Electronic VAT recordings are now required with extended deadlines
- Penalties will be imposed for non-compliance but corrections are allowed before audits
- The amendments also outline procedures for accessing cross-border supply data and managing preliminary VAT returns in SEF
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
