On 8 March 2025, the Ministry of Finance of the Republic of Serbia published the Rulebook on Electronic Delivery Notes (Pravilnik o elektronskim otpremnicama) in the Official Gazette RS No. 21/2025. This follows the adoption of the Law on Electronic Delivery Notes (Zakon o elektronskim otpremnicama), which was published in Official Gazette RS No. 94/2024.
The Rulebook outlines detailed procedures and technical requirements for issuing, receiving, updating, and managing electronic delivery notes (e-otpremnice) within the national e-invoicing platform (SEF). It regulates, among others, mandatory data elements, status updates, document authenticity, roles and responsibilities of the Central Information Broker (system operator).
It will apply from 1 January 2026, while specific obligations for private sector entities and transporters will apply from 1 October 2027.
