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Serbia B2B e-invoicing Jan 2023

Sistem E-Faktura B2G electronic invoices May 2022; B2B January 2023

Serbia has confirmed the 2022 mandated Sistem E-Faktura e-invoices requirement for B2G transactions from 1 May 2022 (previously 1 January 2022).

B2B invoices will still go ahead from 1 January 2023. This covers the creation, issuance, sending and receiving, processing and storage of e-invoicing. A new central clearing system, Continuous Transaction Controls (CTC) model. will be created for the submission of sales invoice and then retrieval by customers in accordance with the Serbian Standard on Electronic Invoicing.

The scope of the new legislation extends to non-resident businesses with a local fiscal representative. Any eligible taxpayer (supplier or customer) will have to register to the electronic invoicing system online. At this point, the applicant must determine if they will be submitting e-invoices themselves or via and authorised e-agent.

2022-23 implementation timetable

The revised timetable covers B2B and B2G invoices as follows:

  • 1 May 2022 – G2G invoices soft launch
  • 1 July 2022 – Businesses able to receive e-invoices from public bodies
  • 1 January 2023 – B2B issuance of e-invoices

How to create e-invoices – Sistem za Upravljanje Fakturama (SUF)

To access the electronic invoicing system, SUF, directly, there will be two routes:

  1. Internet browser to create, upload or access supplier e-invoices
  2. API Application Programming Interface to connect taxpayer software directly

Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented. You can check the right VAT calculations on individual or batch e-invoices with our Advisor and Auditor services.

e-invoice contents

The tax office has issued rule books on the minimum contents of XML e-invoices, including the list below. This is based on the EU e-invoice standard, EN 16931-1: 2017 + A1: 2019 / AC: 2020.

  1. Name, address and TIN of the issuer
  2. Unique ID number of the user of public funds (JBKJS)
  3. Bank account of the issuer
  4. Name, address and TIN of the recipient
  5. JBKJS of the recipient
  6. Number and date of an e-invoice
  7. Date of the supply of goods or services, i.e. date of the advance payment
  8. Code and/or name of the good, i.e. service and quantity and measuring unit for delivered goods, i.e. scope of services provided for each item of the e-invoice
  9. Value for each item from an e-invoice: Standard (‘S’); Exempt (‘AE’); Reverse Charge (‘AE’)
  10. Total amount of e-invoice
  11. The amount of advance payments

 

Europe e-invoicing and live reporting

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