Under the Law on Electronic Invoicing, the obligation of private sector entities to receive and store electronic invoices issued by public sector entities, as well as electronic invoices issued by private sector entities, entered into force on July 1, 2022.
On June 30, 2022, the Ministry of Finance published a letter addressed to private sector entities, which explains the mechanism of automatic registration of recipients of electronic invoices – private sector entities in the electronic invoice system.
Automatic registration of private sector entities is carried out if the issuance of an electronic invoice is requested via SEF to a specific entity that has not previously registered independently but has a TIN by the data in the Unified Taxpayers Register. Such recipient of an electronic invoice will be notified about its automatic registration, through the email address registered in the Serbian Business Registers Agency.
In the case of automatic registration of private sector entities all rights and obligations prescribed by the Law apply.
