The amendments to the Law on Electronic Invoicing via SEF were adopted by the National Assembly of the Republic of Serbia and published in the “Official Gazette of the Republic of Serbia” No. 92/23 on October 27, 2023.
The main changes are the following:
- the obligation of electronic registration of preliminary tax and correction of preliminary tax is introduced (added Art. 4a);
- the deadline for taxpayers to perform aggregate and individual electronic VAT recording is shortened and must now happen within 10 days after the expiration of the tax period (Art. 4);
- the cases where a tax debtor does not have an obligation to record VAT in SEF, e.g. tax debtor for the import of goods, are specified (Art. 4).
The law will be applicable from 1 January 2024, except for the provisions on electronic registration of preliminary tax, which will be applicable from August 31, 2024.
The amended Law on Electronic Invoicing can be accessed here.
