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:
375
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.
Other news from Serbia
Serbia Introduces a Regulation on Trade of Essential Goods with Margin Limits For the Upcoming Six Months
Serbia
Author: Tara Nedeljković
In September 2025, Serbia enacted a new Regulation on Special Conditions for the Trade of Certain Types of Goods, which will be in effect for six months. This regulation sets a maximum retail margin of 20% on a wide range of essential products, including food, household chemicals, and personal hygiene items. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New Consumer Protection Law is on the horizon in Serbia: public debate in progress
Serbia
Author: Tara Nedeljković
Serbia is preparing a new Law on Consumer Protection, currently in public debate until August 24, with adoption expected later this year as part of harmonization with EU directives. The draft introduces major changes, including rules for digital content and services, stricter obligations for online marketplace providers, liability for faulty installations or integrations, and mandatory updates for certain goods and digital services. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: S4F backoffice patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Serbia extends the grace period for VAT reporting mistakes in SEF until the end of 2025.
Public
Serbia
Author: Ivana Picajkić
Serbia
Author: Ivana Picajkić
Serbia’s Ministry of Finance has extended the no-penalty period for VAT reporting errors via the SEF system until December 31, 2025, giving businesses more time to adjust to electronic invoicing without fines. Effective July 1, 2025, new rules also require credit and debit notes to specify both the adjustment date and issuance date, as outlined in Official Gazette No. 56/2025. The Serbian... Read more
New document was uploaded: S4F backoffice patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Fiscalization of Sales Without Fee in Serbia: When and How to Record It
Serbia
Author: Tara Nedeljković
In Serbia, sales without a fee ("promet bez naknade") must still be recorded via an electronic fiscal device if they are equated with regular sales under VAT law—such as when goods are given free of charge but input VAT was deducted, or services are provided free for non-business purposes. Fiscal receipts for such transactions must include specific elements: "00:" before the item name, a non-cash payment method, and a notice in the Advertising section stating it is a free-of-charge sale. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login