Serbia’s new e-Delivery requirement brings about a significant change in digital document submission. Understand the essentials of Serbia’s e-delivery regulations and learn how SNI’s solution supports full compliance with the country’s regulations.
e-Delivery Regulation Overview
As part of its ongoing digital transformation in logistics and tax control, Serbia operates a mandatory electronic delivery note system, known as the e-Delivery Note System or e-Otpremnica system. (e-Delivery System). 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 applies to public sector entities, private sector entities, entrepreneurs, carriers and other transport participants, as well as entities involved in the movement of excise goods, depending on the applicable phase and transaction type.
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 covered domestic movements of goods and certain cross-border or excise-related movement scenarios, in line with the applicable legal scope.
The system is particularly significant for overseeing the movement of excise goods such as fuel, tobacco, alcohol, and coffee, as well as products requiring additional regulatory attention due to safety or compliance risks.
Electronic consignment notes are required for in-scope movements of goods. However, several exemptions apply based on the nature of the goods and applicable regulations. Notable exceptions should be reviewed against the latest law and rulebook but may include specific categories such as:
- 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. The system applies in phases, with the first mandatory stage starting on January 1, 2026.
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- As of January 1, 2026, the obligation applies to the public sector, B2G supplies, carriers and other transport participants, and entities dealing with excise goods.
- From October 1, 2027, the obligation extends to the issuance and receipt of electronic consignment notes for B2B transactions between private sector entities.
- Amendments adopted in December 2025 apply from January 1, 2026, while certain provisions relating to paper-form delivery notes apply from April 1, 2026.
- The amended Rulebook on electronic delivery notes, published in Official Gazette No. 120/2025, also applies from January 1, 2026, except for paper-form provisions applying from April 1, 2026.
Technical Details and Required Data
The format of Serbia’s e-Delivery system is based on the official e-Otpremnica system documentation, including API documentation, XML file instructions, user manuals, and UBL examples. It is connected to Serbia’s broader digital tax infrastructure, while remaining distinct from the 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 access the official e-Otpremnica system through the designated registration and authorization process, including Serbian eID or authorized user access where applicable. A Serbian tax identification number, PIB, remains relevant for eligible entities, but registration and system access depend on the official authorization process rather than PIB alone.
Entities can access the system through two primary channels. First, a web-based user interface is available for secure browser-based use. Second, APIs allow businesses to integrate the system directly into their software solutions.
Before the physical movement of goods begins, the sender must submit the electronic consignment note through the system. Once submitted, the document can be sent, revised, or canceled, subject to the applicable rules and before the relevant receipt or confirmation actions are completed.
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.