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Electronic invoice in Serbia is valid without e-signature - identification mark is sufficient

Belgrade, 19.12.2017.

On December 12, 2017 the Minister of Finance and the Minister of Trade, Tourism and Telecommunications of the Republic of Serbia issued the Explanation regarding the issuing and recording of invoices in paper and electronic form without stamp and signature number 401-00-4169/2017-16. 


On December 12, 2017 the Minister of Finance and the Minister of Trade, Tourism and Telecommunications of the Republic of Serbia issued the Explanation regarding the issuing and recording of invoices in paper and electronic form without stamp and signature number 401-00-4169/2017-16.

The explanation clarifies the existing doubts related to issuance and recording of these invoices.

The current practice that all invoices should be printed and recorded only if invoices contain signature and stamp is canceled.

According to the Explanation, all invoices originally generated in electronic form or through conversion from paper to electronic form do not have exclusively to contain an electronic signature, but may contain the identification mark of the person responsible for issuing this invoice.

Identification mark of electronic invoice shall be the name, surname, hand-written signature, stamped signature, electronic signature or similar, or a combination of marks indicating the person responsible for issuing the invoice.

The person responsible for accounting documents should be appointed in the company’s internal act on accounting, as well as what is considered as an identification mark in electronic invoice.

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