Da li su dobrovoljni korisnici sistema elektronskih faktura (obveznici prihoda od samostalnih delatnosti i obveznici poreza na dobit pravnih lica) u smislu člana 2. Zakona o elektronskom fakturisanju u obavezi da primenjuju elektronsku fakturu ili mogu samostalno da se opredele da li hoće da budu u SEF-u ili ne?

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