- Serbia’s electronic delivery notes are a separate digital system meant to replace paper delivery notes and are integrated with the Electronic Invoicing System (SEF).
- They are independent from Electronic Fiscal Devices and fiscalization rules, which still apply only to retail sales to final consumers.
- E-delivery notes are used for logistics, B2B transport, and ownership transfer before goods reach retail shelves, not for transactions processed through a fiscal cash register.
- Retail businesses are exempt from issuing e-delivery notes under the law, including when selling to public-sector or corporate buyers under retail terms.
- If a retailer issues a fiscal receipt with the buyer’s Tax ID, the transaction is already covered by fiscal rules and no e-delivery note is needed.
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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