As we know, the obligation of e-Invoice implementation in Serbia started to be applied gradually due to transaction types in 2022. System is called Sistem e-Faktura and example of clearance model. For B2G and G2G transactions, which started in May 2022, covers suppliers who have to issue, transmit e-Invoices to the government entities. Afterwards, in July 2022, the obligation started G2B transactions and as a recipient private entities are obliged to receive invoices in electronic format. As the last step of this implementation covers B2B transactions, and all companies VAT registered in Serbia included, to generate invoices to each other in required electronic format, also transmitting and archiving became mandatory as of January 2023.
