Serbia MOF Posts Updated Rules on VAT Electronic Invoicing

The Serbian Ministry of Finance Dec. 3 posted online an updated rulebook on VAT electronic invoicing. Topics covered include: 1) the expanded scope of the rulebook to cover use of the electronic invoice system, including entry of entity status, VAT calculation corrections, and previous VAT, deletions from the system user list, and re-registration procedures; 2) the VAT categories in the electronic invoice, including for the standard VAT rates of 20 percent and 10 percent, and the similar reverse charge rates; 3) the prohibition against electronic invoices for supplies of construction facilities containing data on other transactions; 4) required elements of ...