Serbia’s Ministry of Finance has adopted the amendments to the electronic invoicing (e-invoicing) rulebook.
The amendments address the electronic recording of input VAT, customs declaration lists, documents related to VAT adjustments, delayed verification of electronic VAT accuracy, data included in the input VAT record, automatic data entry and more.
These updates will take effect on 1 January 2025, with a few exceptions.
This follows after the Ministry of Finance released updates to the electronic invoicing (e-invoicing) rulebook in the official gazette on 2 August 2024. These amendments were initially planned to take effect from 1 September 2024.