Serbia has adopted a new law mandating the use of electronic delivery notes for goods transport. Starting January 1, 2026, public sector transactions and private-to-public deliveries must use e-delivery notes, with B2B exchanges joining from October 1, 2027. Notes must be issued before transport, submitted via a centralized system in XML format, and confirmed by recipients within set deadlines, with exceptions for certain goods like utilities, retail items, and military-related shipments.
Serbia Introduces Mandatory Electronic Delivery Notes
Public
Serbia
Author: Ivana Picajkić
Category:
General information
Views:
1306
Content accuracy validation date:
25.07.2025
Content accuracy validation time:
12:07h
Serbia has passed a new law requiring the use of electronic delivery notes for transporting goods.
From January 1, 2026:
- Public sector must send and receive electronic delivery notes for all transactions (G2G, G2B, B2G),
- Private companies must send electronic delivery notes when dealing with the public sector (B2G).
From October 1, 2027:
- Private companies must also exchange electronic delivery notes with each other (B2B) and continue doing so with the public sector (B2G).
Important rules:
- Delivery notes must be created before the goods are transported,
- Transporters must carry the electronic delivery note and show it during inspections,
- The note must be sent in XML format via a centralized system provided by the Ministry of Finance,
- The recipient must confirm receipt of the goods:
- On the same day or within 2 business days,
- An electronic confirmation (acceptance or rejection) must be issued within 8 days.
Some goods are not subject to these rules, such as:
- Goods moved through utility networks (e.g., electricity, gas, water),
- Certain retail goods under specific tax rules,
- Military or sensitive goods covered by international agreements.
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