The Law on Amendments and Supplements to the Law on Electronic Invoicing 116/23 was adopted by the National Assembly of the Republic of Serbia. One notable amendment is the mandatory electronic recording of input Value Added Tax (VAT), encompassing VAT calculated in prior supply phases or paid during goods importation.
This rulebook came into effect on 1 January 2024 and provides a more detailed and comprehensive regulation of specific matters, specifically addressing solutions outlined i…