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Serbia introduced amendments to the e-invoicing law

15 November 2023
Serbia

Starting from 1 January 2024, the following changes to the VAT law will be implemented, except for the rules regarding the electronic recording of input VAT, which will take effect for tax periods beginning after 31 August 2024:   Taxpayers will have to electronically record the VAT calculated in the previous supply phase (i.e., VAT paid when importing goods). This will become mandatory regardless of whether taxpayers can claim the right to deduct the recorded input VAT; The deadline for the electronic recording of VAT (including input VAT) has been shortened to 10 days after the end of the tax...