In accordance with the upcoming obligations of private sector entities that are in accordance with the Law on Electronic Invoicing, the Serbian Association of Employers held last month an online consultation with representatives of the Ministry of Finance in order to remove all doubts regarding the full application of this regulation and enable businessmen to ask questions directly.
During the consultation, we received answers to many questions related to the application of this regulation, and among other things, the question of how to invoice membership fees, given that we gather a large number of associations in our membership, therefore this topic is extremely important to us.
Membership fees are not invoiced through the electronic invoice system if it is only a membership fee that is charged in order to acquire the status of a member in the association, and in that case there is no obligation to issue an electronic invoice, but if there is another turnover (service) in that case the electronic invoice must be issued.
The obligation to issue and store electronic invoices in transactions between private sector entities will come into effect on January 1, 2023.
We remind that those who are not mandatory users of this system, but have registered for the new system as voluntary users, have the obligation to use the system of electronic invoices.
The Serbian Association of Employers will continue to provide support to employers regarding the application of regulations and to advocate for the protection of the interests of our domestic economy.