As part of its ongoing digital transformation in logistics and tax control, Serbia is introducing a mandatory electronic delivery note system (e-Delivery System), which will be in effect from January 1, 2026. This system is designed to digitize the documentation of goods movement across the country, with the aim of increasing transparency, enhancing traceability, and ensuring better regulatory oversight.
Scope
The Serbian e-Delivery system is intended for all entities involved in the movement of goods, including registered businesses, and individuals. Compliance is mandatory for all who meet the legal criteria, regardless of whether they operate in the public or private sector.
At the heart of the system is the electronic consignment note—a standardized digital document that records key shipment details: what is being transported, by whom, and to where. These notes apply to both domestic and cross-border transport. The system is particularly significant for overseeing the movement of excise goods—such as tobacco, alcohol, and coffee—as well as products requiring additional regulatory attention due to safety or compliance risks.
Electronic consignment notes are required for most goods in transit; however, several exemptions apply based on the nature of the goods and applicable regulations. Notable exceptions may include:
- Goods transported via public utility networks, such as water, electricity, and gas.
- Retail goods that fall under specific tax regimes.
- Military or sensitive goods, as well as items moved under the scope of international agreements.
Implementation Timeline
The Rulebook was published on March 13, 2025, and entered into force on March 21, 2025. Full compliance with mandatory use of the e-Delivery system begins in two phases:
- As of January 1, 2026, private sector entities will be required to issue electronic consignment notes for all B2G (business-to-government) transactions.
- Starting from October 1, 2027, private companies will also be required to issue and receive electronic consignment notes for B2B (business-to-business) transactions.
Technical Details and Required Data
The format of Serbia’s e-Delivery system is XML-based, as it aligns with the architecture of the broader Serbian electronic invoicing system (SEF).
Each electronic delivery note (e-Consignment Note) must contain key details such as a serial number, issue date, a unique consignment number, and information about both the sender and recipient. This includes names, addresses, identification numbers, and public sector codes when applicable. It should also specify the shipment’s start and expected end times, as well as the origin and destination addresses.
Information about the goods themselves must also be included: product codes, names, quantities, and units of measurement. Additionally, the note must indicate the method of transport and provide identification of the carrier or transport participant. Once created, the system automatically assigns a unique identification number to each e-consignment note.
Submission and Handling
To participate in the system, entities must register either via Serbia’s e-Invoice system or directly through the designated registration interface. Only those possessing a valid Serbian tax identification number (PIB) are eligible to register.
Entities can access the system through two primary channels. First, a web-based user interface (UI) is available for secure browser-based use. Second, using APIs allows businesses to integrate the system directly into their software solutions.
Before the physical movement of goods begins, the sender must submit the e-consignment note through the system. Once submitted, the document can be sent, revised, or canceled—up until the point when the recipient confirms physical receipt.
The recipient is required to confirm physical receipt of the goods on the same day or no later than two business days after delivery. Following this, the recipient must either accept or reject the electronic consignment note by issuing an electronic receipt within eight days of receiving the goods.
All electronic consignment notes must be stored in a manner that preserves authenticity and content integrity. These documents must also be readily accessible for inspections and audits, and must be archived according to legal requirements.
How can SNI help you?
SNI provides a comprehensive end-to-end solution for the Serbia e-Delivery system, offering seamless integration and efficient data management. Our solution retrieves data directly from any ERP system, ensuring smooth data extraction, mapping, and processing. This eliminates manual errors and allows businesses to automate the creation of electronic consignment notes, streamlining the entire workflow.
In addition to data handling, SNI’s solution ensures smooth communication with the relevant tax authorities. This automated approach ensures compliance with the regulations while saving time and effort.
The system also offers a user-friendly interface, allowing end users to easily monitor both XML and human-readable formats of the consignment documents. The intuitive SNI e-Delivery Solution cockpit makes it easy to track and manage the progress of shipments, giving users clear visibility over their operations.
Furthermore, the solution captures all necessary details about the goods, including product codes, names, quantities, and units of measurement. It also records the method of transport and identifies the carrier or transport participant. Once the e-consignment note is created, the SEF automatically assigns a unique identification number, ensuring each shipment can be tracked and identified accurately throughout the process.