On the website of the Ministry of Finance www.efaktura.gov.rs are published:

After logging in via the Electronic Identification Portal, the user who registers a user account for the first time will be redirected to the page for selecting the company he wants to represent. After selecting the "Continue" option, it is checked whether the user is an authorized person for the selected company and if he has authorization, an Administrator account for the selected company will be created and redirected to the Control Panel of his new account, otherwise he will receive an adequate message that he does not have the required authorization.

The internal technical instruction is applied from January 1, 2022 and contains:

  • specification of adapted application of standard EN 16931-1 for electronic invoices in internal turnover in the Republic of Serbia;
  • framework specification of the application interface for direct access to the electronic invoice system;
  • user manual for the user interface of the electronic invoice system;
  • user manual for the user interface of the invoice management system for public funds users;
  • instructions related to the Central Information Mediator;
  • instructions related to information intermediaries.

In the demo version of the E - Invoice System, users can get acquainted with the method:

  • assign authorizations for work to other users of the system;
  • settings of data on the economic entity;
  • creating an outgoing invoice by types: Invoice, Book approval, Book debit and Advance account;
  • downloading and printing electronic invoices;
  • uploading XML files for uploading through the E -Invoice System and related system functionalities.

Reminder regarding the beginning of the application of the Law on Electronic Invoicing:

It is envisaged that the introduction of electronic invoices will be phased for both the private and public sectors:

From 1 January 2022

  • Public sector entities will have the obligation to receive and keep an electronic invoice issued in accordance with the Law, as well as the obligation to issue an electronic invoice to another public sector entity;
  • Public sector entities will have the obligation to electronically record the calculation of value added tax in terms of Article 4 of the Law (the provisions of Article 4 of the Law prescribe the obligation to electronically record the calculation of value added tax in the electronic invoicing system fees). The act of the Minister in charge of finance shall regulate in detail the manner and procedure of electronic recording of value added tax calculation in the system of electronic invoices.
  • Private sector entities will be obliged to issue an electronic invoice to a public sector entity, in accordance with the Law.

From 1 July 2022

  • Public sector entities will be obliged to issue an electronic invoice to a private sector entity.
  • Private sector entities will be obliged to receive and keep electronic invoices issued by public sector entities, as well as electronic invoices issued by private sector entities.

From 1 january 2023

  • The application of the provisions of the Law related to the obligation to issue and keep electronic invoices in transactions between private sector entities begins.
  • The application of electronic recording in connection with transactions referred to in Article 4 of the Law (special obligation of electronic recording of value added tax calculation) begins, except for transactions in which one of the parties is a public sector entity.