Serbia: Draft Law on Amendments to the Law on Fiscalization

Marta Sowińska
December 2, 2022

The Serbian Minister of Finance (MoF) published the draft Law on Amendments to the Law on Fiscalization. The Law of Fiscalization regulates the so called “Fiscalization”, which is the procedure of fiscalization of the content of the fiscal account through an electronic fiscal device.

The amendments to the Law on Fiscalization impacting the future e-invoicing mandate cover the changes relating to the fiscal invoices issued to legal entities and taxpayers on income from self-employment. These fiscal invoices will be transferred to the system of electronic invoices (SEF) upon fulfillment of technical requirements. The method and procedure of data transfer will be regulated more closely later by the Minister of Finance.

This law is expected to enter into force on the eighth day after its publication.

The above amendments relate to the plans introduced by the MoF for the integration of the Fiscalization system with the E-Invoicing system (SEF) which will most likely start the earliest in January 2024.

More information will be provided in the upcoming blog covering Serbian latest regulatory changes.

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Marta Sowińska

Marta Sowińska is a Junior Regulatory Counsel at Sovos. Based in Lisbon and originally from Poland, Marta earned a Bachelor’s degree in International and European Law from the Hague University of Applied Sciences in the Netherlands and has studied at the Beijing Normal University in China.
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