08.08.21

Public platform & Rulebooks

Serbia is moving towards an e-invoicing mandate. This will be a phased approach, with the following envisaged dates:

• 1 January 2022: Public sector entity to receive and keep an electronic invoice and issue invoices to other public sector entity (G2G) & Private sector entity to issue an electronic invoice to a public sector entity (B2G);
• 1 July 2022: Public sector entity to issue an electronic invoice to a private sector entity (B2G) & Private sector entity to receive and keep an electronic invoice issued by a public and private sector entity;
• 1 January 2023: To issue and keep electronic invoices in transactions between private sector entities (B2B).