The provisions of Article 4 of the Law on Electronic Invoicing ("Official Gazette of the Republic of Serbia", No. 44/21, 129/21, 138/22 and 92/23) regulate the electronic recording of value added tax calculations.

 

The Law on Amendments and Supplements to the Law on Electronic Invoicing ("Official Gazette of the Republic of Serbia", No. 92/23) stipulates that electronic recording of value added tax calculations in the electronic invoice system shall be carried out for the tax period, in accordance with the law regulating value added tax, within ten days after the end of the tax period, and that, if a change occurs after the expiration of the specified period that has an impact on the electronic recording of value added tax calculations, the tax debtor who is obliged to electronically record value added tax calculations shall correct the electronic recording of value added tax calculations within the deadline for submitting the tax return for the tax period in which that change occurred.

 

In accordance with the Law, the above provisions shall apply from January 1, 2024, which means that they shall apply to tax periods, in accordance with the law governing value added tax, beginning on January 1, 2024.