Serbia: Draft Law on the Mandatory Electronic Transport System (e-Delivery Notes)
Serbia has published a draft law introducing mandatory electronic delivery notes for goods transportation within the country.
This requirement is expected to take effect in January 2026.
The Serbian Ministry of Finance has issued a draft law regarding electronic transport documents or delivery notes. The law is set to make the use of electronic delivery notes mandatory from January 2026.
The draft law establishes clear guidelines for issuing, sending, receiving, and archiving electronic delivery notes for goods transportation. These electronic documents will play a key role in tracking goods during transit across Serbia and will apply to both public and private entities.
The Ministry will provide a centralized platform where the issuer must register the electronic delivery note in XML format before the shipment of goods. The recipient must confirm the physical receipt of the goods on the same day or within two business days at the latest. Acceptance or rejection of the electronic delivery note must be done by issuing an electronic receipt confirmation within eight days of receipt.
While most goods will be subject to this requirement, some exceptions apply:
- Goods transported via utility networks (e.g., water, electricity, gas).
- Retail goods subject to specific tax regulations.
- Military and sensitive goods, or those transported under international agreements, may also be exempt.
Implementation timeline
Starting January 1, 2026, private companies in B2G transactions must issue electronic delivery notes to public entities, and carriers will be required to present these for inspection.
From October 1, 2027, private companies involved in B2B transactions will also need to issue and receive electronic delivery notes, with the same obligation for carriers during inspections.
