The Ministry of Finance has published two documents on their eFaktura website about the application of electronic invoices in the software of future users and its integration into the existing electronic invoice systems.
The specification of the adjusted application of the standard EN 16931-1 for electronic invoices in the local trade system of Republic of Serbia represents the specification of the use of the Core Invoice Usage Specification – CIUS in accordance with the standard SRPS EN 16931-1: 2019 / A2: 2020.
The framework of the application interface for direct access to the electronic invoice system provides a framework for access via the application interface.
The final technical specification of the application interface is an integral part of the implementation of the application interface and is maintained so that it is always in accordance with the appropriate version of the implemented system.
The website has also published an invitation for training in the use of the new electronic invoicing system for the public sector.
Start dates of application of these specifications in accordance with Article 24 of the Law on Electronic Invoicing (“Official Gazette of RS”, No. 44/2021) are:
|Public sector entities||01.01.2022.||to receive and keep an electronic invoice|
|01.01.2022.||to issue electronic invoices to another public sector entity|
|01.01.2022.||to electronically record the calculation of VAT|
|to issue electronic invoices to a private sector entity|
|Private sector entities||01.01.2022.||to issue electronic invoices to a public sector entity|
|to receive and keep an electronic invoice issued by a public sector entity, as well as electronic invoices issued by a private sector entity|
|01.01.2023.||to issue and store electronic invoices in transactions between private sector entities|
|01.01.2023.||to electronically record the calculation of VAT, except for transactions in which one of the parties is a public sector entity|
If there are adequate technical conditions, the electronic invoicing system can be implemented before it becomes mandatory.