Legal Acts in English

This Law shall regulate the issuance, sending, receipt, processing, storage, content and elements of electronic invoices, in transactions between public sector entities, between private sector entities, or between public and private sector entities and other issues relevant to electronic invoicing.

Provisions of this Law shall not apply to the natural persons who are not taxpayers of the income tax on self-employment within the meaning of the law governing personal income tax.

Certain terms used in this Law, shall have the following meaning:

1) "transaction" shall imply a transaction with a fee, i.e. a transaction without a fee between public sector entities, between private sector entities, i.e. between a public sector entity and a private sector entity, which refers to the delivery of goods or provision of services, including advance payment;

2) "public sector entity" shall imply the general level of the state in terms of the law governing the budget system, or a public enterprise, including a public utility enterprise, in the sense of the law governing public enterprises, which is not covered by the general level of the state;

3) "private sector entity" shall imply a value added taxpayer, except for the public sector entity;

4) "voluntary user of the electronic invoice system" shall imply a taxpayer of income tax from self-employment in terms of the law governing personal income tax and a taxpayer of corporate income tax in terms of the law governing corporate income tax, except for public and private sector entities, who has applied, in accordance with this Law, for the use of the system of electronic invoices -last part ceased to be valid (See Article 2 of the Law No. 138/22)- ;

5) "electronic invoice" shall imply a request for payment based on transactions with a fee, any other document that affects the payment, i.e. the amount of payment, an invoice issued for a free of charge turnover, as well as received advances, issued, sent and received in a structured format which enables fully automated electronic data processing via an electronic invoice system;

6) "central information intermediary" shall imply the competent unit, within the ministry responsible for finance, maintaining the register of information intermediaries, managing the system of electronic invoices and is responsible for its functioning;

7) "information intermediary" shall be a legal entity which, upon obtaining the consent of the ministry responsible for finance, the public sector entity may, in accordance with the contract, engage in the services of issuing, recording, processing, sending and receiving electronic invoices and supporting documents, and the private sector entity and the voluntary user of the electronic invoice system may, in accordance with the contract, hire for the services of issuing, recording, processing, sending, receiving and storing electronic invoices and accompanying documentation;

8) "electronic invoice system" shall imply an information technology solution managed by a central information intermediary and through which electronic invoices are sent, received, recorded, processed and stored;

9) "invoice management system" shall be a system for managing business processes, i.e. business processes of invoice verification by a public sector entity with several levels of consent, which do not have their own system or part of an invoice management system;

10) "electronic invoice issuer" shall imply a private sector entity and a voluntary user of the electronic invoice system, which directly issues, sends and stores electronic invoices, through the electronic invoice system, i.e. on whose behalf the information intermediary issues, sends and stores electronic invoices in accordance with the contract, as through the electronic invoice system, as well as the public sector entity, which directly issues, sends and stores electronic invoices, through the system of electronic invoices, i.e. on whose behalf the information intermediary in accordance with the contract issues and sends electronic invoices, through the system of electronic invoices;

11) "electronic invoice recipient" shall imply a public sector entity, a private sector entity and a voluntary user of an electronic invoice system, receiving an electronic invoice through an electronic invoice system, or on whose behalf the information intermediary receives an electronic invoice in accordance with the contract, through an electronic invoice system;

12) "European standard for electronic invoicing" shall be a standard adopted by the European Committee for Standardization (CEN) on the basis of an order of the European Commission;

13) "Serbian standard of electronic invoicing" shall be a standard adopted by the national standardization body in the Republic of Serbia.

A taxpayer of the income tax on self-employment within the meaning of the law governing personal income tax and a taxpayer of corporate income tax within the meaning of the law governing corporate income tax, other than the public and private sectors entity, shall apply for the use of the system of electronic invoices prior to submitting an application for payment to a public sector entity.

Provisions of this Law that apply to a public sector entity shall accordingly apply to the National Bank of Serbia, and provisions of this Law that apply to a private sector entity shall apply to a voluntary user of the electronic invoice system.

The following shall have the obligation to issue an electronic invoice:

1) private sector entities on the basis of mutual transactions;

2) private sector entities on the basis of a transaction with a public sector entity, including all the applications for payments to a public sector entity;

3) public sector entities on the basis of a transaction with a private sector entity;

4) public sector entities on the basis of mutual transactions, including all requests for payments;

5) tax representative of a foreign person in the Republic of Serbia, in terms of regulations governing value added tax, based on transactions with private and public sector entities.

Notwithstanding paragraph 1 of this Article, the obligation to issue an electronic invoice shall not be imposed in case of:

1) retail trade and received advance for retail trade in accordance with the law governing fiscalisation;

2) a contractual obligation directed towards the beneficiaries of funds from international framework agreements;

3) procurement, modernization and overhaul of weapons and military equipment, procurement of security-sensitive equipment, as well as related procurement of goods and services, including the requests for payments based on contracts having defence or security aspects which are exempt from application of the law governing public procurements;

4) delivery of electricity and the service of takeover of electricity into the electricity system, other than the delivery of electricity for final consumption;

5) transactions in goods and services without a fee;

6) transactions based on which fees are paid which are public revenue in accordance with the law governing the budget system;

7) requests for payments of expenses and remunerations in judicial and other proceedings, which are paid from the means of the court and/or another authority before which the proceeding is conducted, based on the decision of the court and/or another authority.