Serbia moves towards countrywide mandatory e-invoicing

Monday 21st November, 2022

The Republic of Serbia is gradually introducing countrywide e-invoicing in accordance with the Law on Electronic Invoicing.

This comes after the Serbian authorities introduced the new e-invoicing law on 7th May 2021 published in the Official Gazette of the Republic of Serbia.

The adopted law will take effect in stages and regulate the areas of sending, receiving, and storing e-invoices for all local governments, public companies, and institutions.

The law includes a three-phase implementation timeline and is now reaching the final phase: obligation to issue e-invoices between all private entities.

- 1 May 2022: G2G e-invoicing, B2G issuance of e-invoices to public sector

- 1 July 2022: G2B issuance of e-invoices to private sector entity, B2G and B2B receiving
   and storing e-invoices from public and private sector entities

- 1 January 2023: B2B issuance of e-invoices

“We are excited to see the digital developments happening in Serbia, something that will help businesses streamline operations and also aid the country’s economy as a whole, by enabling smooth and digital cross-border trade. We will continue to follow the developments closely and stand ready to help businesses comply with the upcoming obligations and support them in their digital transition,” says Bengt Nilsson, CEO of Pagero.