- Mandatory Electronic Delivery Notes:
- Serbia’s Ministry of Finance has published a draft law requiring mandatory electronic delivery notes for goods transportation within the country, effective January 2026.
- Implementation and Compliance:
- From January 1, 2026, private companies in B2G transactions must issue electronic delivery notes to public entities, with carriers presenting these for inspection. From October 1, 2027, this requirement extends to B2B transactions.
- Exceptions and Guidelines:
- The law includes exceptions for goods transported via utility networks, retail goods under specific tax regulations, and military or sensitive goods. Clear guidelines are established for issuing, sending, receiving, and archiving electronic delivery notes, with a centralized platform for registering these documents.
Source Edicom
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