Stay up to date with the current and upcoming status of mandatory and voluntary e-Invoicing in Serbia, including recent legislative updates.

Mandatory for all B2G and G2G transactions as of May 1, 2022
Mandatory for all G2B transactions as of July 1, 2022
Mandatory for all B2B transactions as of January 1, 2023

*Note: From business sector e-invoicing is obligatory only on legal entities who are registered as VAT payers. Entities from business sector who are not registered in VAT as well as entrepreneurs are not obliged to apply rules from the Law on e-invoicing, but can voluntarily. If they enter e-invocing system, they must remain in the system for minimum 2 years