Serbia – Adoption of Law on Electronic Invoicing

The Law on Electronic Invoicing was published in the Official Gazette of the Republic of Serbia and came into force in 7th May 2021. Adopted law regulates issuance, receiving, processing and storage of electronic invoices, in both - B2G and B2B transactions.

Electronic invoice is defined as issued and received in accordance with Serbian e-invoicing standards and to be considered a credible document it has to be processed by national e-invoicing system.

E-invoicing implementation process for public and private entities was divided into three phases. As of January 1st, 2022 electronic invoicing will become mandatory for businesses in B2G transactions. At the same time public sector entities will be obligated to receive and keep e-invoices, as well as to issue them to another public sector entity strictly in electronic format. Second phase, effective as of July, 1st 2022, covers invoices issued by public entities to private sector entities and mandates businesses to receive and store invoices electronically. Final phase of mandatory e-invoicing introduces an obligation for issuing e-invoices between private sector entities as of January 1st, 2023.

Serbian e-invoicing system will be free of charge to avoid additional costs for the businesses. The Ministry of Finance expect that new regulation will speed up the invoicing process, contribute to providing greater legal certainly and lead to time and money savings. 



There’s more you should know about e-invoicing in Serbialearn more about the new and upcoming regulations.

Learn more about E-Invoicing in Serbia

582-21-lat..pdf (

How Can We Help? 💬

Supply chain trouble? Compliance issues? Integration challenges? Let’s chat.

Schedule a discovery call


Expert Insights on
Data Exchange

We always check our sources – so, no spam from us.

Sign up to start receiving:

legal newsexpert materials

event invitations

Please wait