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Invoices no longer need to include stamp and signature?

20Dec

The question of whether an electronic invoice has to be followed up by a hard copy which includes a stamp and signature has long been a matter of some controversy in Serbian business.

On 12 December the Serbian Ministry of Finance and Ministry of Trade issued their joint position on this matter. The joint opinion of the two Ministries clearly states that stamp and signature are not required for electronic invoices. Specifically, the opinion specifies that stamp and signature are not required in the following cases:

The opinion further specifies that “identification mark” can be a signature, an electronic signature, faximile, but also indication of the name of the person responsible for the issuance of the invoice.

It follows from the opinion that in cases in which the supplier sends to the customer invoices via e-mail, there is no longer the necessity to send stamped and signed original, as long as the invoice which was originally sent to the supplier includes at least the name of the person responsible for the issuance of the invoice.

However, we note that the courts may interpret this differently in the enforcement proceedings, so stay tuned for more on this topic.