04.28.22

New e-invoicing documents published

B2G e-invoicing is expected to go live in 2022, and B2B e-invoicing in 2023.

Considering the upcoming e-invoicing mandate, the Serbian Ministry of Finance has published some new documents. These outline the final specifications of the application interface for the e-invoicing system.

XML formats based on the UBL 2.1 standard will be available for the following documents:

  • Advance payment invoices;
  • Invoices related to VAT exempted transactions;
  • Public procurement invoices;
  • Credit notes related to a certain period in time;
  • Credit notes for multiple invoices;
  • Debit notes related to multiple invoices;
  • Debit notes related to a certain period.

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