Summary
- Amendments published in Official Gazette No. 80/2026 add exemptions and revise procedures for electronic delivery and receipt notes.
- The changes address QR-code presentation during inspections, physical-receipt confirmation and acceptance or rejection procedures.
- The transitional period during which certain errors are disregarded in inspections is extended to 1 January 2027.
Extended article
Serbia has amended its Law on Electronic Delivery Notes. The changes add exemptions for specified categories, revise inspection procedures and clarify operational steps for confirming physical receipt and accepting or rejecting electronic delivery notes.
The extension of the inspection tolerance for errors provides additional implementation time, but it should not be treated as a reason to postpone remediation. Businesses should use the transition period to analyse rejection causes, improve master data and interfaces, and align logistics events with the electronic delivery-note record.
External sources: Read the Serbian amending law
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