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Serbia amends the e-invoicing law

Discover key amendments to Serbia's e-invoicing law, including new VAT rules, compliance deadlines, and penalties, effective from December 2024 to 2025

Selin Adler Ring
Selin Adler Ring
Tax Technology Manager
Published
Dec 11, 2024
Last update
May 12, 2025
Serbia amends the e-invoicing lawSerbia amends the e-invoicing law

On the 28th November 2024, amendments on the law on e-invoicing was published on the official gazette.

Timeline

Amendments will be effective on different dates:

  • Most of the amendments will apply from January 1, 2025.
  • Articles 3 (declaration of VAT status) and 12 (the role of Central Intermediary System(CIP)) will be applicable from December 15, 2024.
  • Articles 4 (VAT Reporting Requirements) and 5 (System User requirements) will apply to VAT tax periods starting after December 31, 2024.
  • Article 7 (e-invoice content) will apply to VAT tax periods starting after December 31, 2025.

Impact

Amendments are related to the following topics:

  • Obligation to declare the VAT status within 5 days of registration or change in the status. VAT status refers to:
    • Whether the subject is a VAT taxpayer;
    • Whether the VAT tax period for the subject that is a VAT taxpayer is a calendar month or a calendar quarter.
  • Recording VAT on imports and earlier-stage VAT must be done electronically for each tax period
  • VAT status has become a mandatory content for e-invoices
  • Users of the system can now view data on imports and the customs status of goods through access to the Customs Declaration List.
  • A list of users (public) will be maintained, containing the tax ID of system users, and users can be removed from the list if certain conditions are met
  • The status of subjects in the CIP system can now be automatically updated based on data from the Tax Administration
  • The liability of information intermediaries (service providers) has been explicitly defined, with the ability for authorities to revoke licenses for non-compliance
  • Private sector invoices must be stored for 10 years after the end of the calendar year in which the invoice was issued
  • Penalties have been introduced for non-compliance with various obligations, including:
    • Failure to issue an electronic invoice: Fines range from 200,000 to 2,000,000 RSD.
    • Failure to declare VAT status or update status data: Subject to fines of up to 2,000,000 RSD.
    • Failure to maintain electronic VAT records: Penalties up to 2,000,000 RSD.
    • Use of system data for unauthorized purposes: Also subject to fines.
    • Liability extends to legal entities, responsible persons, and entrepreneurs

Taxpayers subject to Serbian e-invoicing must assess these changes and implement necessary measures to stay compliant.

What’s Covered
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Selin Adler Ring

Selin Adler Ring

Tax Technology Manager

Selin, a Tax Tech Technology Manager in Stockholm, specializes in interpreting e-invoicing laws and translating them into tech features. With a career aligned with growing regulations, she’s a driving force at Fonoa, shaping cutting-edge solutions in e-invoicing tax tech.

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