The introduction of obligatory B2G and G2G e-invoicing has been postponed. Originally, the public sector's obligation to receive and store electronic invoices and to issue electronic invoices to other public sector entities was to apply from 1st of January 2022.
The Serbian Minister of Finance announced the change, saying: "Since we have received a lot of requests, we will change the Electronic Invoice Act by the end of the year and give a transitional deadline of the end of April for users to adapt and train to issue and receive electronic invoices. I expect these changes to be adopted by the ambassadors to the Serbian parliament. So, we will allow an additional period to agree with the new law and complete all information preparations".
At the same time, the schedule for the next stages of implementation has been confirmed and looks as follows:
- 1 May 2022 – the obligation of public sector entities to receive and keep electronic invoices, and to issue electronic invoices to other public sector entities
- 1 July 2022 – the obligation of private sector entities to receive and keep an electronic invoice issued by public sector entities, as well as electronic invoices issued by private sector entities
- 1 January 2023 – the obligation to issue and keep electronic invoices in transactions between private sector entities