Received invoices

The Received invoices item is in the Documents menu in the Knjiga (Book), Kancelarija (Office) and Biro (Bureau) plans. When SEF, the national e-invoicing system, is connected, the incoming e-invoices from your suppliers arrive there; without SEF you enter invoices manually (the “+ Enter an invoice” button), the same as fiscal receipts and invoices from suppliers who are not on SEF.

Fetching

• The “Fetch from SEF” button pulls the new documents (the last 60 days). Only what is genuinely new is counted.
• In Settings → E-invoices and e-delivery notes you can also turn on automatic fetching — the programme then fetches new received documents by itself, without a click.

Replying to an invoice

An invoice awaiting a reply has the Approve and Reject buttons (a comment is required when rejecting). The legal deadline for a reply is 15 days from receipt. The status is saved and shown in the list.

Detail page

Every received invoice has its own page with:

• a PDF view (opens in a new tab),
• the original UBL XML — the legally authentic document, for the archive or for import at your accountant’s,
• attachments — suppliers often send specifications, calculations and the like with the e-invoice; the attachments travel inside the e-invoice itself and open here (PDF and images directly in the browser, everything else as a download),
• the invoice line items — with the option of importing them into the item list.

The “Paid” marker

When you pay an invoice and import the bank statement, the payment is matched with the invoice (certain matches automatically) and the invoice carries a green “Paid” badge in the list and on its own page — at a glance you see what has been settled and what has not. An invoice paid in cash you mark manually (see “Paid in cash” below), and it carries the “Paid (cash)” badge.

Invoices from suppliers who are not on SEF

Flat-rate entrepreneurs are not obliged to issue e-invoices, and foreign suppliers (hosting, software, imported goods) do not exist on SEF. You enter their invoices manually with the “+ Enter an invoice” button on the Received invoices page (the owner, administrator, member and accountant can — everyone who is allowed to work with received invoices; SEF does not need to be connected for this). You enter the document type (supplier invoice or fiscal receipt), the supplier from Partners (a partner not yet marked as a supplier will be marked when saving), the invoice number, the dates, the taxable amount and the VAT rate (the VAT amount is suggested, and you may overwrite it from the invoice if it differs by a para), the currency and, if needed, the exchange rate for a foreign invoice, the expense purpose (services, overhead materials, fuel, material, goods, subcontracted services in manufacturing, business entertainment…) and optionally a note and the invoice as an attachment — a PDF or an image (JPG/PNG, up to 4 MB).

Invoice line items (optional). By clicking “+ Invoice line items” you enter the rows from the paper invoice: name, quantity, unit of measure and price excl. VAT (in the invoice currency); the taxable amount becomes the sum of the line items. After saving, the invoice page offers the same import into the item list as for e-invoices — subcontractors’ services (cutting, painting, sandblasting) enter as subcontracted services with a purchase price per supplier, and goods and material also get a quantity in inventory. An invoice without line items works as before. Editing the line items on an invoice that has already been imported does not change the item list by itself: “Offer again” imports only the line items from that invoice that have not been imported yet (the same line item is not duplicated), so you correct the quantity or the price of an already imported line item through a stock adjustment or by entering the purchase price on the item card. For a foreign-currency invoice, inventory and the journal entry are valued at the invoice’s exchange rate; a new item gets its initial selling price in the invoice currency.

A manually entered invoice is “approved” immediately (there is nothing to approve — you are recording your own expense) and is posted according to its purpose; if a ledger account has been remembered for the supplier on their card in Accounting, it takes precedence for the “services” purpose. A payment from the statement is matched by invoice number just as for e-invoices, and “Fixed asset” from the invoice works the same way. An invoice with the “manual” marker can be edited (it is posted anew) or cancelled with a reason while it is unpaid (matched with a statement or marked as paid in cash); it is not deleted. A foreign supplier is recognised by the partner’s country: the invoice goes to foreign suppliers, and in a VAT-registered company the programme itself posts the reverse-charge VAT (20 % on the taxable amount — a liability and, with the right to deduct, deductible VAT) and offers to record the individual VAT record on SEF from the invoice page.

Fiscal receipts

A fiscal receipt (fuel, office supplies, small purchases in a shop) you enter with the same button, with Document type → Fiscal receipt. The supplier is a partner from Partners (e.g. a petrol station — one partner for all the receipts from that seller), the invoice number is the counter from the receipt (the PFR number, so the same receipt does not enter twice), then the date, taxable amount and VAT rate, the expense purpose and an image of the receipt (a photo taken with your phone, JPG or PNG, or a PDF). A receipt with two VAT rates you enter as two entries (one per rate) — the same rule as for a mixed invoice not on SEF. A fiscal receipt is posted like any received invoice (expense by purpose against the supplier), the list marks it with the “fiscal” marker, and in the VAT return fiscal receipts have their own total below the table — in the input VAT records (EPP) on SEF they go into a separate “fiscal receipts” row (for now you make the EPP entry itself on the SEF portal; duplo gives you the total to copy there).

When VAT is not deductible

The “VAT not deductible” tick box on a manual invoice is for the cases in which, under the VAT Act (Zakon o PDV), you have no right to deduct: a fiscal receipt without your company’s PIB (tax ID) printed on it, the purchase and running costs of a passenger car (fuel, servicing, parking), catering services, gifts and the rest of Article 29. The VAT is then posted as an expense — as with business entertainment, which is non-deductible even without a tick box — and does not enter input VAT or the VAT return. A company that is not VAT-registered does not need the tick box: for it, VAT is never deductible.

Paid in cash

An invoice paid in cash — from the cash register or with private money that the company then reimburses (typically fiscal receipts) — does not arrive on the bank statement, so you mark it manually: on the page of an approved invoice (from SEF or manual) the “Paid in cash” button asks for the payment date, the invoice gets the “Paid (cash)” badge, and in the Accounting add-on a cash-register journal entry (type BL — supplier against the cash register) is created at the same moment, which closes the liability, so the supplier’s ledger and the open items show the exact position. Do not mark an invoice paid with the company card this way — that transaction arrives on the bank statement (POS) and you match it with the invoice there, manually if needed. If you have made a mistake and the payment does go through the bank after all, first “Undo payment” (the journal entry is reversed, the invoice is unpaid again), then match the statement; the cash-register entry goes into For review like the other automatic entries, so the accountant sees every cash payment. If posting the payment fails (e.g. a foreign-currency invoice without an exchange rate), the invoice stays marked as paid, and the payment appears under “Nije proknjiženo” (not posted) on the For review page, from where it is posted again. An invoice marked as paid in cash, like a matched one, is not edited or cancelled until the payment is undone.

Import — customs debt assessment

Goods from abroad arrive with two documents: the supplier’s invoice (you enter it as a manual received invoice from a foreign supplier, without VAT — it is posted to foreign suppliers and into the value of inventory by purpose) and the customs debt assessment issued by customs on clearance. Under the assessment, import VAT and customs duty (if any) are paid to customs, directly from your account or through a freight forwarder who pays on your behalf and then re-invoices you. For goods from a foreign supplier there is no reverse-charge VAT (that applies to services from foreign entities) — the VAT goes through the import.

You enter the assessment on the Received invoices → Import (customs debt) page or with the “+ Import (customs debt)” button on the page of a manually entered invoice from a foreign supplier (the link to the invoice and the supplier are then already filled in): the number and date of the assessment, the customs value (value of the goods + customs duty + costs up to the border, from the assessment), customs duty, other duties, the VAT rate and amount (customs value × rate is suggested; copy it from the assessment if it differs by a dinar), the purpose (goods or material — customs duty and other duties enter the value of that inventory) and an attachment (the assessment as a PDF or an image). What is paid to customs is customs duty + other duties + VAT, not the customs value.

Import VAT is deducted only once it has been paid (VAT Act, Article 28): the right arises in the period in which both the assessment and proof of payment exist. The payment is recorded in two ways: from the statement — on the Bank statements page the outflow to customs is matched with the assessment by assessment number (automatically with an exact payment reference and amount, otherwise with a click), or with the “Paid by the freight forwarder” button (the forwarder as partner + date) when the forwarder paid on your behalf. Undoing returns the assessment to the unpaid ones. On the VAT page the assessments stand in the “Uvoz” (Import) group (row 6 of the return); an unpaid one is shown without a deduction. In the Accounting add-on the assessment is posted immediately (a journal entry of type UV: import VAT 274, customs duty into inventory, liability to customs 482), and the payment from the statement or through the forwarder closes the liability. The assessment can be edited while it is unpaid, and instead of being deleted it is cancelled with a reason.

Search and sorting

The list has a search by supplier and number, pages of 10/30/50 rows and shows the reply status. Manually entered invoices carry the “manual” marker (fiscal ones “fiscal”) under the type.

You choose the sorting with the chips above the list: Received (date received, the default), Date of supply, Due date and Amount; the choice is remembered per user. In the overview of received documents SEF does not send the date of supply for suppliers’ advance invoices and credit notes, so those documents carry the “supply — (by date received)” marker in the list. When sorting by date of supply they are ordered by the date received, so they stay in their own period rather than at the bottom of the list. For posting and the VAT overview the date received is also used for them.