The Government of the Republic of Serbia has adopted three decrees on the basis of the Electronic Invoicing Law at the session on July 9, 202

The Ministry of Finance also passed three rulebooks based on the Electronic Invoicing Law.

Decrees and regulations were published in the "Official Gazette of RS", No. 69 of July 9, 2021. This completes the process of adopting bylaws provided by the Law on Electronic Invoicing and will be applied from January 1, 2022.

These are the following by-laws:

  • Regulation on the conditions and manner of keeping and making available electronic invoices and the manner of ensuring the authenticity and integrity of the content of invoices in paper form
  • Regulation on the conditions and manner of using the invoice management system
  • Decree on the procedure and conditions for giving and revoking consent for performing the activities of an information intermediary
  • Rulebook on elements of electronic invoice, form and manner of delivery of supporting and other documentation through the system of electronic invoices, manner and procedure of electronic recording of value added tax calculation in the system of electronic invoices and manner of application of electronic invoicing standards
  • Rulebook on the manner and procedure of registration for access to the electronic invoice system, the manner of access and use of the electronic invoice system and the manner of using the data available in the electronic invoice system

Rulebook on the procedure of the Central Information Mediator