Law on the Electronic Delivery Note System for the Movement of Goods
- Implementation Timeline: Serbia’s law on electronic delivery notes mandates that public entities must send and receive these notes starting January 1, 2026, while private companies involved in B2B transactions must comply by October 1, 2027.
- Requirements for Electronic Delivery Notes: The law outlines specific requirements for issuing, sending, receiving, and archiving electronic delivery notes for all movements of goods. Transporters are required to present these notes during inspections, ensuring tracking of goods throughout Serbia.
- Centralized Platform and Exceptions: The Serbian Ministry of Finance will provide a centralized platform for registering electronic delivery notes in XML format. Certain goods, such as those transported via utility networks, retail goods under specific tax regulations, and military or sensitive items, may be exempt from these requirements.
Source Edicom
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
