Amendments to the Law on Electronic Invoicing, which were adopted at the beginning of November, will be applied from 2024, more precisely from January 1.
The most important changes concern the shorter deadline for submitting individual and aggregate VAT records via the electronic invoice system. The deadline is shortened from the 15th to the 10th day of the month.
Tax adviser Marija Đorđić says that as of January 1st, 2024, monthly VAT payers will have to submit individual and collective VAT records to the SEF by February 10.
When it comes to VAT registration and payment VAT, the old regulations apply, i.e. the deadline is February 15.
In terms of quarterly taxpayers, they will have to submit VAT records to SEF for the first quarter of 2024 by April 10. The deadline for VAT declaration and tax payment has not changed and it remains April 15, 2024.
As of September 2024, companies are in for another, bigger change. For the first time, the electronic invoices system will also include input value-added tax, which is calculated by suppliers and shown on invoices.
Finally, for the first time, the possibility of deleting the obligor from the electronic invoice system was prescribed. This procedure will be regulated by amendments to the Rulebook on electronic invoicing, which should be approved within 60 days.
This post is also available in: Italiano