On 9 December 2022, the National Assembly of the Republic of Serbia adopted the Law on Amendments to the Law on Electronic Invoicing, which has been published in Official Gazette of the Republic of Serbia No. 138 as of 12 December 2022.

The most important changes in relation to the existing Law on Electronic Invoicing (“Law”) are the following:

  1. It is clarified to which business entities the Law applies, namely it is expressly stated that the Law does not apply to individuals who are not liable for self-employment income tax.
  2. An obligation is prescribed for self-employed income taxpayers and corporate income taxpayers, except for public and private sector entities, to apply for the use of the electronic invoice system before submitting a request for payment to a public sector entity.
  3. Scope of transactions for which there is no obligation to issue an electronic invoice has been extended. Namely, according to the Law, there is no obligation for issuance of the electronic invoices in the following cases:
  • retail trade and received advance payments for retail trade in accordance with the law governing fiscalization;
  • a contractual obligation directed towards the beneficiaries of funds from international framework agreements;
  • procurement, modernization and overhaul of weapons and military equipment, procurement of security-sensitive equipment, as well as related procurement of goods and services;
  • delivery of electricity and the service of downloading electricity into the energy system, except for the delivery of electricity for final consumption;
  • turnover of goods and services free of charge;
  • payment transactions which represent public revenue;
  • request for the payment of costs and fees filed in a court and other proceedings, which the court funds cover, or other authority where the proceedings are conducted, based on the decision of the court or other authority.
  1. Adopted amendments have introduced significant changes in the electronic recording of VAT calculations.
  2. It is provided that an electronic invoice which was initially rejected, can be accepted subsequently.

The application of the adopted amendments to the Law will start as of 1 January 2023, except for the provision that provides for the rejection of an electronic invoice, which public authorities can subsequently accept, from 1 June 2023, for electronic invoices recorded in the Central Register of Invoices.