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