Serbia

General information

Since January 1, 2023, B2B e-invoicing has been mandatory in Serbia, facilitated through the E-Faktura System. New regulations, effective from September 1, 2024, introduce additional rules covering reporting, VAT registration, automatic data entry, invoice corrections, and delivery documents. All e-invoices must adhere to the EN 16931 standard.

E-invoices can be generated using a web browser, an API, or through intermediaries, who must first obtain approval from the Ministry of Finance. VAT registration deadlines are set for the 10th day of the month following the transaction.

The e-invoicing process in Serbia:

Invoice creation: Electronic invoices are generated in an EN 16931-compliant XML format, including all transaction details.
Submission: Invoices can be submitted via:
- Internet browser
- API integration with the taxpayer's system
- Approved intermediaries designated by the Ministry of Finance.
Validation: The system verifies the accuracy of the invoice data, considering the updated rules for invoice corrections, deletions, and discount records.
Processing: The system facilitates VAT reporting, automates data entry, and supports the inclusion of delivery documents.
Archiving: Invoices must be stored in compliance with legal regulations, ensuring access to historical data.

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