01.04.22

E-invoicing deadline postponed

While Serbia has made its intention to expand the use of e-invoicing in the country clear, the Minister of Finance has acknowledged that there will be a need to adapt to the new system. Therefore, there will be a transition period until the end of April 2022.  This means that the obligation of the public sector to receive and keep electronic invoices and to issue invoices to another public entity will apply from 1 May 2022, rather than 1 January 2022.

We earlier communicated around several other timeframes relating to Serbian e-invoicing and we still expect this to stand:

• the obligation of the private sector entity to receive and keep the electronic invoice issued by the public sector entity, as well as the electronic invoices issued by the private sector entity, will apply from July 1, 2022;
• the obligations of issuing and keeping electronic invoices in transactions between private sector entities take effect from January 1, 2023