- Serbia has enacted a law for mandatory electronic delivery notes for goods transport.
- Starting January 1, 2026, public sector transactions and private-to-public deliveries must use e-delivery notes.
- From October 1, 2027, business-to-business exchanges must also use e-delivery notes.
- Delivery notes must be issued before transport and submitted in XML format via a centralized system.
- Recipients must confirm receipt within set deadlines.
- Exceptions include utilities, certain retail items, and military-related shipments.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Serbia"
- Serbia Passes VAT Law Amendments Effective 2026: Key Changes for Taxpayers and Invoicing
- SEF updates 3.15.1 in production and 3.16.0 in demo
- Serbia Amends E-Invoicing Law, Changes Effective for Tax Periods After March 31, 2026
- Serbia Delays Mandatory Electronic Fiscal Devices for Market Sellers Until January 2027
- Serbia Postpones Preliminary VAT Return Requirement to January 2027
