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New Rulebook on Electronic Invoicing

New Rulebook on Electronic Invoicing has been rendered.

In the Official Gazette no. 47/23 of 8 June 2023, the new Rulebook on Electronic Invoicing was published, as it was foreseen in accordance with the Law on Electronic Invoicing (Official Gazette No. 44/21, 129/21 and 138/22 – hereinafter “the Law”).

The Rulebook regulates certain issues and solutions from the Law in more detail, in particular:

1) method and procedure of registration for access to the system of electronic invoices;

2) method of accessing and using the system of electronic invoices;

3) the method of application of electronic invoicing standards;

4) the minimum content of the electronic invoice necessary for its processing through the system, cases in which certain elements of the electronic invoice may be omitted, cases in which the obligation to present additional elements is foreseen, on the basis of other regulations regulating the issuance of certain types of invoices and the form and method of delivery of the accompanying and other documentation through the system of electronic invoices;

5) method and procedure of electronic recording of value added tax calculation in the system of electronic invoices;

6) action in the event of a temporary interruption in the operation of the electronic invoice system;

7) use of data from the electronic invoice system;

8) method of conduct of the Central Information Intermediary.

The Rulebook enters into force on 1 July 2023.


Danica Gligorijević

Iva Popović