Serbia: Legislative updates in force from January 1, 2024

Marta Sowińska
December 29, 2023

In the Serbian Official Gazette no. 116 from 26.12.2023, the regulations introducing certain legislative changes were published, namely:

  • Amendments to the Regulation on uniform technical and technological requirements and procedures for the preservation and protection of archival material and documentary material in electronic form.
  • Amendments to the Regulation on Electronic Invoicing.
  • Amendments to the Regulation on Value Added Tax.

All the above three regulations will enter into force on January 1, 2024, except for the rules derived from Article 6 of the Regulation on Electronic Invoicing relating to data contained in the list of users of the electronic invoice system (SEF) which shall enter into force on March 1, 2024.

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Author

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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