The Ministry of Finance issued Act No. 401-00-9700/2021-41-4 of June 30, 2022, which informs private sector entities about the automatic registration of recipients in the Electronic Invoice System (hereinafter: SEF).
Automatic registration will be done in the case of a request to issue an electronic invoice for a recipient , a private sector entity, which is not registered in the SEF . In the case of automatic registration, the recipient will be notified of this to the e-mail address registered in the Agency for Business Registers or from another appropriate register.
The automatic registration of recipients for private sector entities applies from July 1, 2022 .
The announcement was published on the eInvoice website , and within that announcement, private sector subjects were asked to submit the aforementioned act of the Ministry of Finance to the legal representative .
You can download the act of the Ministry of Finance in PDF format here .
In the following, we transmit in full the act of the Ministry of Finance number 401-00-9700/2021-41-4 of June 30, 2022:
“We inform you that, in accordance with the Law on Electronic Invoicing (“Official Gazette of RS”, No. 44/21 and 129/21), from July 1, 2022, the obligation of private sector entities to receive and store electronic invoices issued by a public sector entity, as well as electronic invoices issued by a private sector entity. The stated obligations are fulfilled by using the electronic invoice system at the address https://efaktura.mfin.gov.rs/
In this regard, we refer to the provisions of Art. 2. 3. 4. and 8. of the Rulebook on the method and procedure of registration for access to the system of electronic invoices, the method of accessing and using the system of electronic invoices and the method of using data available in the system of electronic invoices (Official Gazette of RS, no. 69/21, 132/21 and 46/22), in accordance with which registration for access to the system of electronic invoices is carried out and which specify that registration is carried out through the appropriate web application that is an integral part of the system of electronic invoices, and in accordance with the internal technical instructions, which are published on the website of the Ministry of Finance and which contain technical explanations for working in the system.
If the issuance of an electronic invoice is requested through the electronic invoice system for the recipient – who is a private sector subject, for whom registration has not been carried out, but who has a PIB in accordance with the data in the Unified Register of Taxpayers, the recipient will be automatically registered, and the electronic invoice will be issued, saved and handed over to the recipient if the recipient’s legal obligation to receive an electronic invoice has begun to apply for a specific transaction.
In the case of automatic registration of the recipient, a notification will be sent to the recipient’s e-mail address registered in the Agency for Business Registers or from another appropriate register. In this regard, we point out that, if the recipient has not registered the e-mail address in the Agency for Business Registers or in another appropriate register, it will not be possible to deliver the notification.
Please note that, in the case of automatic registration of recipients, all rights and obligations in accordance with the Law apply to private sector entities.
Automatic registration of recipients for private sector entities applies from July 1, 2022, in accordance with the deadline from Article 24, paragraph 3 of the Law.
We remind you that, in accordance with the Law on Electronic Invoicing, the recipient of an electronic invoice checks the sent electronic invoice by accessing the system of electronic invoices and accepts or rejects it within 15 days from the day of receipt of the electronic invoice, and if the recipient of the electronic invoice who is a private sector entity does not accept or does not reject the issued electronic invoice, directly or through an information intermediary, the recipient will be notified again that the electronic invoice has been issued after the expiration of the specified period; if he does not accept or reject the electronic invoice within five days from the day of receiving the re-notification that the electronic invoice has been issued, the electronic invoice, after the expiration of this period, is considered rejected. In accordance with the Law, an electronic invoice sent to the recipient through the electronic invoice system is a valid document.”
