Published: 02 July 2026
Serbia’s electronic delivery note system marks an important step in the country’s wider digital transformation of tax control and goods movement monitoring. While the first mandatory phase of the framework applies from January 1, 2026, businesses should already be preparing for the broader private sector B2B obligation, which comes into effect on October 1, 2027.
The e-Delivery framework requires in-scope goods movements to be documented through structured electronic delivery notes. These documents record essential shipment information, including the sender, recipient, carrier, goods details, loading and unloading addresses, and planned movement times. The system is designed to increase transparency, improve traceability, and support inspection procedures by ensuring that goods movements can be verified digitally.
The obligation applies in phases. From January 1, 2026, the framework covers public sector transactions, B2G movements, certain excise goods movements, and related carrier presentation obligations. From October 1, 2027, private sector entities will also be required to issue and receive electronic delivery notes for B2B transactions.
Under the process, the sender must submit the electronic delivery note before the movement of goods begins. During transport, the carrier must be able to present the delivery note for inspection when required. After delivery, the recipient must confirm the physical receipt of goods on the day of receipt or within three business days. The recipient must then send an electronic receipt note, known as e-Prijemnica, within eight days to accept, partially accept, or reject the delivery.
For businesses operating in Serbia, the upcoming B2B phase requires early preparation across ERP, logistics, master data, and compliance processes. Companies should review their shipment data flows, technical integration capabilities, and internal approval procedures to ensure readiness before the 2027 deadline.
