Yes, the Law on Electronic Document, Electronic Identification and Trust Services in Electronic Commerce (Official Gazette of the Republic of Serbia, no. 94/2017); Decree on Conditions for Preparation of the Document for Safe Electronic Storage and Document Formats Eligible for Long-Term Storage (Official Gazette of the Republic of Serbia, no. 86/2018); and Rulebook on Conditions for Procedures and Technical Solutions Used During Safe Electronic Storage of Documents (Official Gazette of the Republic of Serbia, no. 94/2018) regulate digital archiving and storage of electronic documents, which must be kept and stored in accordance with Serbian laws (e.g. for taxation or accountancy reasons).
Preparation of documents for electronic safe storage has to ensure that: 1) all essential elements of the content of the original document are faithfully transferred to the document being prepared for electronic storage, taking into account the nature and purpose of the document (i.e. that the integrity of the document's content has been preserved); 2) the usability of the content of the original document is preserved; 3) all elements of the content of the original document that are important for authenticity are included; 4) confirmation is provided of the authenticity of the original document and the accuracy of the additionally included data by a qualified electronic stamp or signature with an associated time stamp; 5) the control is implemented over the accuracy and quality of the conversion as well as the elimination of errors in the conversion process; 6) entered notes and data on the undertaken actions are kept separate from the original documents; and 7) proper records are kept in regards to actions that have been taken in the process of preparation for electronic storage. If the prescribed period for keeping the document is longer than five years, the document prepared for storage should be in a format that is suitable for long-term storage.
Safe electronic storage of documents that in their original form contain a qualified electronic signature(s) or a seal as confirmation of the integrity and origin of these documents, and safe electronic storage of documents prepared for storage as described above, whose fidelity to the original document and accuracy of additionally included data is confirmed by a qualified electronic signature or seal, are done by using procedures and technological solutions that provide the ability to prove the validity of a qualified electronic signature or seal during the entire storage period.
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