VAT Rulebook changes to compliance rules The Ministry of Finance has updated the VAT Rulebook, with a range of updates to VAT calculations, invoicing, records and filings. The updates came into effect on 1 September 2024. The Rulebook is a consolidation of previous VAT guidelines,
SEF: Sistem E-Faktura B2B e-invoices new rules Since 1 January 2023, B2B e-invoicing has been mandated in Serbia via Sistem E-Faktura. From 1 September 2024, the Ministry of Finance is imposing a set of new rules published in the official gazette on 2nd August for
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
Serbia implemented Value Added Tax obligations on foreign providers and marketplaces for digital or electronic services to consumers from 1 April 2017. There is a VAT registration threshold of RSD 8million (approx €68,000) per annum sales (to be confirmed on non-residents). The current VAT rate
