Monday, 19 April 2021

Ninth Sitting of the European Integration Committee

At the sitting held on 19 April 2021, the members of the European Integration Committee considered the Bill on Electronic Invoicing, submitted by the Government.


The Bill was explained by Slavica Savicic, State Secretary at the Ministry of Finance.

This law regulates the issuance, sending, receiving, processing, storage of contents and elements of electronic invoices, in transactions between public sector entities, between private sector entities, between private entities and public sector entities and other issues of importance for electronic invoicing.

The establishment of visibility will be achieved by the phased introduction of a mandatory, and in some cases optional, regime of issuing electronic invoices, as well as by introducing a mandatory regime of electronic recording of VAT calculations in the electronic invoicing system.

By establishing the obligation of electronic recording in the system of electronic invoices, any obligation to calculate value added tax will become visible, which enables control and insight into transactions for which there is no obligation of electronic invoicing. In this way, it will significantly contribute to reducing the VAT gap and reducing the risk of tax evasion, as well as increasing the success of tax collection.

The introduction of electronic invoices in the legislative framework, as a chosen option, is necessary in order to harmonize the regulations of the Republic of Serbia with the acquis communautaire, which is Republic of Serbia’s obligation under the SAA. Also, the introduction of electronic invoices contributes to the fight against the gray economy, reducing the tax gap, facilitates the work of the Tax Administration, improves environmental protection by reducing the use of paper invoices, contributes to speeding up business processes and boosting transparency and user efficiency.

This change will improve cost and time savings in the processing of electronic invoices, legal security through the fight against the gray economy, as well as environmental protection by reducing the use of paper invoices.

The Committee members unanimously accepted the Bill on Electronic Invoicing, in principle.

The sitting was chaired by the Committee Chairperson Elvira Kovacs and attended by the following Committee members and deputy members: Milan Ilic, Ljiljana Malusic, Goran Milic, Dubravka Filipovski, Viktor Jevtovic, Ana Miljanic, Stanislava Janosevic, Dijana Radovic, Predrag Rajic, Dr Muamer Bacevac, Milan Radin , Nemanja Joksimovic, Vesna Markovic and Ana Pesic.


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wednesday, 8 december
  • 11.00 - sitting of the Committee on the Economy, Regional Development, Trade, Tourism and Energy (National Assembly House, 13 Nikola Pasic Square, hall 2)

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