Serbia’s 2026 e-Delivery Mandate for Excise Goods: What Businesses Must Know
- Starting January 1, 2026, Serbia will mandate real-time e-Delivery reporting for all B2B transactions involving excise goods, aiming to boost transparency and eliminate manual paperwork.
- The rule applies to manufacturers, importers, and distributors of goods such as fuel, tobacco, alcohol, e-cigarette liquids, electricity, and coffee, using a centralized platform with digital delivery IDs and ERP integration.
- ⚠️ Non-compliance risks include fines, shipment delays, audits, and possible loss of trade licenses—businesses must begin auditing workflows, planning system integrations, and training staff now.
Source Melasoft
- Launch of Mandatory E-Delivery System: Serbia will implement its mandatory e-Delivery system on January 1, 2026, as part of its digital transformation efforts. This regulation affects a wide range of users, including public sector entities, private companies, entrepreneurs, and carriers.
- Registration and Access: Entities must register through Serbia’s national electronic identification portal (eID) to utilize the e-Delivery platform. Once registered, users can access the system through a web interface, API integration, or a mobile app, and must adhere to a standardized XML format based on Universal Business Language (UBL) 2.1 for electronic consignment notes.
- Clear Procedures and Oversight: The regulation outlines procedures for sending, receiving, and cancelling delivery notes, along with confirming physical receipt via electronic receipts. A Central Information Intermediary will oversee the platform, ensuring compliance, data integrity, and providing user support while facilitating secure record sharing for regulatory inspections.
Source SNI
