ISSN 1452-6662
Over 180 up-to-date legal acts of the Republic of Serbia translated to English.
Issue: Niste pretplaćeni - pretplatite se LAW ON ELECTRONIC INVOICING
Published in the Službeni glasnik RS, Nos. 44/21 of 29 April 2021 and 129/21 of 28 December 2021
Section: Contents

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  • I INTRODUCTORY PROVISIONS
    • Subject of the Law
    • Meaning of Certain Terms
    • Obligation to Issue an Electronic Invoice
    • Special Obligation of Electronic Recording of Value Added Tax Calculation
    • Electronic Invoices System
  • II ELECTRONIC INVOICE
    • Electronic Invoicing Standards
    • Basic Elements of the Electronic Invoice
    • Electronic Invoice as a Credible Document
  • III HANDLING ELECTRONIC INVOICES
    • Issuing and Receiving Electronic Invoices
    • Accepting and Rejecting an Electronic Invoice
    • Invoice Management System
    • Central Information Intermediary
    • Information Intermediary
    • Data Protection
    • Storing Electronic Invoices
  • IV INSPECTION SUPERVISION
    • Performance and Obligations when Performing Inspection Supervision
  • V PENAL PROVISIONS
  • VI TRANSITIONAL AND FINAL PROVISIONS
    • Adoption of Regulations
    • Termination of Validity of the Provisions of Other Laws
    • Commencement of Application
    • Entry into Force
  • ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 129/21)
    LAW ON AMENDMENTS AND ADDITIONS TO THE LAW ON ELECTRONIC INVOICING