The Ministry of Finance of the Republic of Serbia adopted the unified Rulebook on electronic invoicing

The Ministry of Finance of the Republic of Serbia has adopted the unified Rulebook on electronic invoicing (hereinafter: the Rulebook) on June 8, 2023, which shall enter into force as of July 1, 2023.

The aim of adopting the respective Rulebook was to unify the solutions stipulated in the:

• Rulebook on the method and procedure of registration for access to the system of electronic invoices, the method of accessing and using the system of electronic invoices and the method of using data available in the system of electronic invoices ("Official Gazette of RS", no. 69/21, 132/21 and 46/ 22);
• Rulebook on electronic invoice elements, form and method of delivery of accompanying and other documentation through the electronic invoice system, method and procedure of electronic recording of value added tax calculation in the electronic invoice system and method of application of electronic invoicing standards ("Official Gazette of RS", No. 69 /21, 132/21 and 46/22); and
• Rulebook on the procedure of the Central Information Intermediary ("Official Gazette of RS", no. 69/21 and 132/21).

In other words, the above-mentioned rulebooks cease to be valid on the date of entry into force of the unified Rulebook.

Finally, we would like to draw the attention of taxpayers to the fact that the transitional and final provisions of the Rulebook stipulate that the Tax Authorities will not take into account incorrectly stated data in the records, if the correct amount of recorded VAT is being shown on the electronic recording of VAT calculations in SEF, in the period from July 1, 2023 until December 31, 2023.