03.23.22

Changes to the content of e-invoices

Last month we outlined Serbia’s plan to implement e-invoicing in phased approach across the country within the next 2 years. Alongside the introduction of e-invoicing, we can expect some changes to the content of the invoice itself.

In late 2021, the Minister of Finance in Serbia adopted a ‘rulebook’, which stated the following:

• If a VAT invoice is submitted in e-invoice form, the place of issuance of the invoice does not need to be included;
• There is a new mandatory element for a Serbian invoice- the advance payment invoice for an advance payment invoice.

This ‘rulebook’ aims to synchronise rules on the issuance and content of VAT invoices with new regulations being introduced in respect of e-invoicing.