RAČUNOVODSTVENO OBUHVATANјE ELEKTRONSKIH FAKTURA U JAVNIM I PRIVATNIM SUBJEKTIMA REPUBLIKE SRBIJE
ACCOUNTING INCLUSION OF ELECTRONIC INVOICES IN PUBLIC AND PRIVATE ENTITIES OF THE REPUBLIC OF SERBIA

Summary/Abstract: The Law on Electronic Invoicing applies in the Republic of Serbia from January 1, 2022. year, with changes from January 1, 2023 in the entire public sector as well as a large part of the private sector. Exemption from application applies only to taxpayers whose financial operations are subject to the Law on Fiscalization, excluding their financial transactions for which fiscal invoices are not issued. This law regulates the issuing, sending, receiving, processing, storage, content and elements of electronic invoices, in transactions between public sector entities, between private sector entities, that is, between public and private sector entities and other issues that are important for electronic invoicing . The main goal of this Law is the harmonization of legal norms with legal regulations and recommendations of the European Union. Digitization and automation of tax and financial inspection supervision is a process that enables each state to increase the efficiency of the work of its supervisory authorities, but also to ensure the timely and accurate execution of financial obligations of legal entities towards it. At the same time, there is a legal obligation to archive accounting documents in electronic form through eArchiving. The aim of the work is to point out the importance of introducing electronic invoices as an important lever in accounting recording.

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