The new Rulebook on the Central Register of Invoices (“Official Gazette of the RS”, No. 45/2026, hereinafter: the “Rulebook”), which will enter into force on 1 July 2026, has been adopted as part of the regulatory framework established by the Law on Electronic Invoicing and the Law on Deadlines for Settlement of Monetary Obligations in Commercial Transactions.
Key novelties:
- The Rulebook aims to further integrate the Electronic Invoicing System (SEF), the Central Register of Invoices and the public sector payment control framework.
- The Rulebook applies to commercial transactions between public sector entities and private sector entities, as well as to transactions between public sector entities themselves, where a public sector entity acts as the debtor. In practical terms, the Rulebook affects the operations of companies, entrepreneurs and other business entities engaging with state authorities, local self-government units, public enterprises, institutions and other beneficiaries of public funds.
- In accordance with the Rulebook, the Central Register of Invoices is established and maintained by the Treasury Administration, while data on electronic invoices are automatically recorded on the basis of data entered into the Electronic Invoicing System.
- The Rulebook specifically provides that the Central Register of Invoices shall contain data relating to:
-electronic invoices, debtor complaints, amendments to invoice amounts, assignments, settlement of obligations.
- In addition, the Rulebook prescribes an obligation for public sector entities to indicate, within the payment order, the relevant payment code and the electronic invoice number from the Central Register of Invoices as the reference number, thereby directly linking payment transactions with the records maintained in the Central Register of Invoices.
- The Rulebook further stipulates that public sector entities making payments through bank accounts are required to enter data on the settlement of monetary obligations into the Central Register of Invoices within three business days from the date of payment.
Viewed in a broader context, for business entities operating with the public sector, the accuracy and timeliness of data entered into the Electronic Invoicing System become increasingly important, given that such data constitute the basis for recording and monitoring public sector liabilities and payments.
For additional information or consultations, the Tasić & Partners team is at your disposal.