Kopilovic & Kopilovic Law Firm
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On June 30th, 2022, the Ministry of Finance issued a notification regarding the registration and usage of the System of Electronic Invoices (SEI), reminding all entities, regardless of whether they are obligated to register for SEI or not, that private sector entities are obligated to store and keep the e-invoices regardless of whether they are issued by the private or public sector entities.
Also, the Notification states that in case the issuance of e-invoices is mandatory and the recipient is a private sector entity that is not registered for e-invoicing, the Tax authority will automatically register the private sector entity (as a recipient) for SEI and the e-invoice will be stored in his account. This doesn’t mean that all entities will be registered automatically but only entities that are obligated or if they become obligated to register for SEI and that are obligated to store the e-invoices.
In case of automatic registration for SEI, the Tax authority will inform the taxpayer only in case the taxpayer has left the email address in Business Register Agency, this means that if taxpayers haven’t left their email address the notification would not be delivered to them, thus the taxpayers they haven’t left their address should contact the Tax Authority and their accountants (it is recommended to register an email address in Business Register Agency).
Please find below the brief overview of obligations in line with the Law on Electronic Invoicing:
The subject of obligation to issue electronic invoices are:
According to Article 24 of the Law on Electronic Invoicing, starting from July 1, 2022, the obligation of private sector entities is to receive electronic invoices issued by public and private sector entities, which are sent through the SEI.
Exemptions from the obligation to issue an electronic invoice through the SEI:
In Belgrade, July 5, 2022.