The Rulebook on electronic invoicing (hereinafter: the Rulebook) has been published and will enter into force on July 1, 2023.

The Rulebook regulates certain issues, or solutions, in particular:

  • method and procedure of registration and access to the system of electronic invoices,
  • the method of accessing and using the system of electronic invoices,
  • the method by which electronic invoicing standards are applied,
  • the minimum elements of the electronic invoice required for its processing through the system,
  • situations in which certain elements of the electronic invoice may be omitted, as well as cases in which the obligation to present additional elements are expected. Based on other regulations governing the issuance of certain types of invoices and forms, and the method of delivery of the accompanying and other documentation through the electronic invoices system,
  • the technique and procedure for electronic recording of value-added tax computation in an electronic invoicing system,
  • acting if the electronic invoicing system is temporarily unavailable,
  • using data from the electronic invoice system,
  • the Central Information Intermediary’s mode of operation.

The Rulebook’s most notable novelties

The Rulebook’s most notable novelties are referred to as defining the electronic invoice’s components, the creation of an electronic invoice, the creation of a reduction document, the electronic recording of VAT computations in Individual and Collective VAT records, the data content of VAT calculating electronic records, entering data from the reduction document in the VAT Summary Register and, in the case of electronic invoice cancellation, in the VAT Summary Register, etc.

The transitional provision and incorrectly stated data

The transitional provision stipulates that in the period from July 1, 2023, ending with December 31, 2023, in the procedures for checking the correctness of the electronic recording of VAT calculations, in the sense of whether the data on the calculated VAT is shown in the Summary VAT Record or the Individual VAT records, the competent authority does not take into account incorrectly stated data if the total amount of recorded VAT is correct.

What ceases to be valid with the new Rulebook?

On the day of entry into force of this Rulebook, the following cease to be valid:

  • Rulebook on the method and procedure of registration for access to the system of electronic invoices, the method of accessing and using the system of electronic invoices, and the method of using data available in the system of electronic invoices (“Official Gazette of RS”, no. 69/2021, 132/2021 and 46/ 2022),
  • Rulebook on electronic invoice elements, form, and method of delivery of supporting and other documentation through the electronic invoice system, method, and procedure of electronic recording of value added tax calculation in the electronic invoice system and method of application of electronic invoicing standards (“Official Gazette of the RS”, no. 69 /2021, 132/2021 and 46/2022),
  • Rulebook on the procedure of the Central Information Intermediary (“Official Gazette of RS”, no. 69/2021 and 132/2021).