As of today, companies from the private sector are obliged to receive and file electronic invoices issued by public sector entities, as well as electronic invoices issued by other privately owned companies, the Ministry of Finance has announced.
That can be done via the electronic invoicing system, available at https://efaktura.mfin.gov.rs/ .
From the moment of registration on the website, all rights and obligations under the Electronic Invoicing Law apply, which, among other things, implies that all electronic invoices sent and received are considered authentic documents. The Ministry also notes that under the Electronic Invoicing Law, the recipient of an electronic invoice verifies the sent electronic invoice by logging into the electronic invoice system and accepts or rejects it within 15 days from the date of receipt of the same invoice; if the recipient of the e-invoice who is the private sector entity does not accept or reject the issued e-invoice, either directly or through an information intermediary, the recipient will be informed again that the e-invoice has been issued after the specified period has expired. If the company does not accept or reject the e-invoice within five days from the day it received the new notification of the issuance of the e-invoice, the e-invoice, after this period has elapsed, will be considered rejected.
The Ministry also reminds that as of May 1 this year, state budget beneficiaries, of which 10,609 are in the system, are obliged to receive and save an electronic invoice, and to issue that invoice to another public sector entity.
In addition, private companies (currently, there are 46,181 of them registered in the system) are obligated to issue an electronic invoice to a public sector entity. So far, 993,882 electronic invoices have been processed in the e-invoicing system.
Also, as of January 1, 2023, it will be mandatory to issue and file electronic invoices in transactions between private sector companies. The obligation to electronically record the calculation of value-added tax also applies as of the aforementioned date.
This post is also available in: Italiano