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On December 13, 2017, the Government of the Republic of Serbia signed the "Explanation regarding the issuance and booking of invoices in paper and electronic form without the use of seal and signature".
This Explanation defines that legal entities and entrepreneurs may issue invoices in paper or electronic form.
There is no obligation to print invoices originally generated in electronic form, or to print it and put a seal on a printed document in order to be considered valid.
Electronic invoice is valid in electronic form, without seal and signature, it does not have to be printed and it is not obligation to be sent by regular post.
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