Law on Amendments to the Law on Electronic Invoicing Adopted

The Law on Amendments to the Law on Personal Income Tax (“Official Gazette of RS”, No. 118/2021) enters into force on the eighth day On December 23, 2021, the National Assembly of the RS, at its regular session, adopted the Law on Amendments to the Law on Electronic Invoicing (hereinafter: the Law). The Law was published on December 29, 2021 in the „Official Gazette of RS“ no. 129/2021, and entered into force on December, 30, 2021.

The amendments to the Law stipulate that the obligations of public sector entities related to receiving, storing and issuing electronic invoices to other public sector entities, as well as the obligations of recording value added tax and the obligations of private sector entities to issue electronic invoices to public sector entities, apply from May 1, 2022. Mandatory application of the system of electronic invoices for entities and transactions as described above, will enter into force on May 1, 2022, whereby entities will be able to use the system of electronic invoices in the transitional period.

Other deadlines from the Law on Electronic Invoicing continue to apply after these changes, i.e. the obligation of the private sector entity to receive and store the electronic invoice issued by the public sector entity, as well as electronic invoices issued by the private sector entity applies from July 1, 2022. The obligation to issue and store electronic invoices in transactions between private entities, i.e. in the private sector, as well as the obligation to electronically record tax calculations will be valid from January 2023.

Amendments to the Law were passed in order to make the process of replacing the paper form of the invoice with a digital one more efficient. In addition, the amendments to the Law stipulate that the list of users of electronic invoicing systems is a public list containing the TIN of public sector entities, private sector entities and voluntary users of electronic invoicing systems and is expected to facilitate system use and speed up business processes. This list will be published by the Ministry of Finance from the beginning of the application of rights and obligations in accordance with this Law on the portal dedicated to the electronic invoicing system, based on the data existing in the system, so it is not necessary to make software changes.

Note: The information contained in this document does not constitute legal advice on any legal issue, but is provided only for the purpose of general information on legal changes.

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