LAW ON ELECTRONIC INVOICING Published in the Službeni glasnik RS, Nos. 44/21 of 29 April 2021 and 129/21 of 28 December 2021
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I INTRODUCTORY PROVISIONS
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Subject of the Law
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Meaning of Certain Terms
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Obligation to Issue an Electronic Invoice
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Special Obligation of Electronic Recording of Value Added Tax Calculation
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Electronic Invoices System
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Subject of the Law
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II ELECTRONIC INVOICE
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Electronic Invoicing Standards
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Basic Elements of the Electronic Invoice
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Electronic Invoice as a Credible Document
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Electronic Invoicing Standards
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III HANDLING ELECTRONIC INVOICES
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Issuing and Receiving Electronic Invoices
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Accepting and Rejecting an Electronic Invoice
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Invoice Management System
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Central Information Intermediary
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Information Intermediary
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Data Protection
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Storing Electronic Invoices
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Issuing and Receiving Electronic Invoices
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IV INSPECTION SUPERVISION
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Performance and Obligations when Performing Inspection Supervision
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Performance and Obligations when Performing Inspection Supervision
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V PENAL PROVISIONS
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VI TRANSITIONAL AND FINAL PROVISIONS
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Adoption of Regulations
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Termination of Validity of the Provisions of Other Laws
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Commencement of Application
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Entry into Force
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Adoption of Regulations
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ARTICLES NOT INCLUDED IN THE FINAL TEXT (Službeni glasnik RS, No. 129/21)
LAW ON AMENDMENTS AND ADDITIONS TO THE LAW ON ELECTRONIC INVOICING
