The Regulation amending the Regulation on Value Added Tax (Official Gazette of the Republic of Serbia, No. 59/22) entered into force on 21 May 2022.

The Regulation was amended by Article 198a, which provides:

For the supply of goods and services for which a fiscal invoice has been issued in accordance with the regulations governing fiscalization, the VAT payer shall, at the request of a public sector entity designated by the regulations governing electronic invoicing, issue an electronic invoice in accordance with those regulations.

The request referred to in paragraph 1 of this Article shall contain in particular:

1) the fiscal invoice number referred to in paragraph 1 of this Article;
2) a statement by the public sector entity that the VAT expressed in the fiscal invoice referred to in paragraph 1 of this Article was not used as input tax, i.e. that a correction of the deduction of input tax has been made.

After issuing the electronic invoice referred to in paragraph 1 of this Article, the VAT payer may issue a fiscal invoice stating the information "refund" for the turnover for which the fiscal invoice and electronic invoice referred to in paragraph 1 of this Article were issued.