- Amendments to the e-invoicing rulebook in Serbia were published by the Ministry of Finance
- The amended rulebook generally applies from September 1, 2024
- Changes include determining entity status and tax period, new tax categories, separate invoices for buildings, electronic recording of input VAT, and deadlines for recording VAT
- Users can determine entity status and tax period in the System of Electronic Invoices
- New tax categories include standard VAT calculation at 20% and 10%, and reverse VAT calculation at 20% and 10%
- Separate invoices for buildings must not include data on other transactions
- Input VAT is recorded cumulatively for the tax period, with data manually or automatically entered in the SEF interface
Source:
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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.
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