Understanding Serbia’s e-Delivery Note: Purpose, Requirements, and Impact on Goods Movement and Retail

• The e-Delivery Note in Serbia is an electronic document used to record and monitor the movement of goods before transportation, especially for excise goods and transfers between legal entities or company locations.
• It is mandatory when goods are physically transported between businesses or for excise goods, but not required for direct sales to consumers (B2C retail).
• The e-Delivery Note is not an invoice, is not used for payment, and does not affect cash register operations or appear on fiscal receipts.
• Authorities use the system to compare goods received (via e-Delivery Notes) with goods sold (via fiscal receipts), creating a control chain from procurement to sale.
• The e-Delivery Note documents the movement of goods, while the fiscal receipt documents the sale to the final customer and is used for VAT calculation.

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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