Mandatory Use of Electronic Delivery Notes
Serbia is introducing mandatory electronic delivery notes for the movement of goods, with a phased rollout and specific deadlines. Starting 1 January 2026, public sector entities will be required to use the system, while private sector entities will only be affected in certain situations.
From 1 January 2026, private companies have to:
- Issue electronic delivery notes when transporting excise goods,
- Accept electronic delivery notes when receiving excise goods,
- Provide electronic delivery notes to public-sector recipients.
Full implementation is scheduled for 1 October 2027. From that date, all private-sector entities will be required to send and receive electronic delivery notes for all goods movements.
The live production environment for the Electronic Delivery Note System can be accessed here: https://eotpremnica.mfin.gov.rs/.
