- Serbia is introducing mandatory eConsignment and e-Delivery systems to fully digitalize goods movement and acceptance documentation, building on its Electronic Invoicing System.
- The law applies to both public and private sectors but excludes retail sales to end consumers and shipments to non-entrepreneurs; it mainly impacts B2B supply chains and internal logistics.
- Phase 1 starts January 1, 2026, for the public sector, excise goods companies, and transport operators; Phase 2 begins October 1, 2027, extending the obligation to all private sector B2B shipments.
- Companies must prepare for system integration, workflow changes, and compliance, with SAP solutions available to automate and support these processes.
- Early preparation is advised, as the changes will affect most businesses involved in the movement of goods in Serbia.
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.
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