{"id":1184,"date":"2021-07-20T15:54:22","date_gmt":"2021-07-20T15:54:22","guid":{"rendered":"https:\/\/www.profitplus.rs\/?p=1184"},"modified":"2021-07-20T17:41:47","modified_gmt":"2021-07-20T17:41:47","slug":"bylaws-complementing-the-electronic-invoicing-act","status":"publish","type":"post","link":"https:\/\/www.profitplus.rs\/en\/bylaws-complementing-the-electronic-invoicing-act\/","title":{"rendered":"Bylaws complementing the Electronic Invoicing Act"},"content":{"rendered":"<p><span style=\"font-family: Verdana, Geneva; font-size: 12px;\">The National Assembly of the Republic of Serbia adopted the Electronic Invoicing Act in April 2021. <\/span><span style=\"font-family: Verdana, Geneva; font-size: 12px;\">On 9th July 2021 the government finally published the by-laws (3 decrees and 3 manuals) that had been eagerly awaited by everyone to provide solutions to practical problems.<\/span><\/p>\n<p><span style=\"font-family: Verdana, Geneva; font-size: 12px;\">All of the six bylaws shall apply as of 1st January 2022.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: Verdana, Geneva; font-size: 12px;\">The Decree on the Procedure and Conditions for Issuing and Withdrawing Professional Licences for Information Agentsregulates the manner and criteria for providing and\/or revoking a professional licence of an information agent.<\/span><\/li>\n<li><span style=\"font-family: Verdana, Geneva; font-size: 12px;\">The Decree on the Conditions and Manner of Storing and Making Available Electronic Invoices and the Manner of Ensuring the Authenticity and Integrity of the Contents of Paper Invoices prescribes the requirements and method of keeping electronic invoices, the conditions and manner of making electronic invoices accessible to government agencies and the manner of securing the authenticity and integrity of the content of a paper invoice.<\/span><\/li>\n<li><span style=\"font-family: Verdana, Geneva; font-size: 12px;\">The Decree on the Conditions and Manner of Using the Invoice Management System sets out the way in which the invoice management system is used.<\/span><\/li>\n<li><span style=\"font-family: Verdana, Geneva; font-size: 12px;\">The Manual on the Elements Included on an Electronic Invoice, the Form and Method of Delivery of Supporting and Other Documentation through the Electronic Invoicing System, the Manner and Process of Electronically Recording the Calculation of Value Added Tax in the Electronic Invoicing System and the Application of the Electronic Invoicing Standards references the following concepts: elements that are essential in an electronic invoice, circumstances under which certain elements can be omitted, situations that call for additional elements, the form and route of delivery of supporting documentation, the exact procedure for the electronic recording of value added tax and the implementation of the standards of electronic invoicing.<\/span><\/li>\n<li><span style=\"font-family: Verdana, Geneva; font-size: 12px;\">The Manual on the Manner and Process of Registration When Accessing the Electronic Invoicing System, the Manner of Accessing and Using the Electronic Invoicing System and the Manner of Utilising the Data Stored in the Electronic Invoicing System lays out the rules governing the registration and access to the system of electronic invoices, the manner of logging into and using the system of electronic invoices and the ways in which data is deployed.<\/span><\/li>\n<li><span style=\"font-family: Verdana, Geneva; font-size: 12px;\">The Manual on the Conduct of the Central Information Agent cites the accepted behaviour of the Central Information Agent in managing the electronic invoicing system and maintaining a register of information agents licenced by the Ministry of Finance.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The National Assembly of the Republic of Serbia adopted the Electronic Invoicing Act in April 2021. On 9th July 2021 &#8230; <a class=\"cz_readmore\" href=\"https:\/\/www.profitplus.rs\/en\/bylaws-complementing-the-electronic-invoicing-act\/\"><i class=\"fa fa-angle-right\"><\/i><span>More info<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":1138,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[15],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Bylaws complementing the Electronic Invoicing Act - PROFIT PLUS West Balkans<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.profitplus.rs\/en\/bylaws-complementing-the-electronic-invoicing-act\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bylaws complementing the Electronic Invoicing Act - PROFIT PLUS West Balkans\" \/>\n<meta property=\"og:description\" content=\"The National Assembly of the Republic of Serbia adopted the Electronic Invoicing Act in April 2021. 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