Serbia Introduces Mandatory Electronic Delivery Notes

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 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.