- The Ministry of Finance in Serbia has released a draft Law on Electronic Goods Delivery Notes, which introduces the mandatory e-Transport system.
- The draft law aims to regulate the electronic exchange of delivery notes for the movement of goods between public and private sector entities in B2B and B2G transactions.
- Private individuals who are not subjected to self-income tax will be exempt from the mandate.
- The Central Information Intermediary will provide an IT solution for sending, receiving, processing, and storing electronic delivery notes.
- The law is expected to come into force on January 1, 2026, with specific obligations for private sector entities and transporters applying from October 1, 2027. Non-compliance with the requirements may result in penalties.
Source Sovos
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