On November 9, the Serbian Ministry of Finance published a Draft Law on Amendments to the Law on Electronic Invoicing. The main changes concern:
- Scope: Natural persons who are not liable for income tax from self-employment in the sense of the law governing personal income tax will be excluded from the provisions of this law.
- Obligation on public sector entity: Public sector entities will have an obligation to receive an e-invoice from the foreign supplier, however that will only be applicable “after the establishment of technical and technological conditions in the system of electronic invoices”.
- Delivery of an invoice: In case there will be a temporary interruption in the operation of the electronic invoice system, the electronic invoice will be considered delivered at the time of re-establishment of the operation of the electronic invoice system.
- Postponement of the obligation: One of the provisions from the Draft Law is intended to apply from June 1, 2023, concerning the electronic invoice, which is issued and received in accordance with the Serbian standard of electronic invoicing.
The Draft Law envisages January 1, 2023 as the entry into force date.
