Serbia’s Updated E-Invoicing Rulebook: Key Changes Effective September 1, 2024

• 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: kpmg.com

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Collection of E-Invoicing Guides – Worldwide – VATupdate

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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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.