The Ministry of Finance in Serbia has released a draft Law on Electronic Goods Delivery Notes introducing the mandatory e-Transport system. The draft law is aimed to be adopted in the second quarter of 2025.
The draft law regulates mandatory sending, receiving, processing, rejecting, accepting, and presenting electronic delivery notes, for each movement of goods, between public and private sector entities in the B2B and B2G transactions. Private individuals not subjected to self-income tax will be out-of-scope of the mandate.
The Central Information Intermediary will provide an IT solution for sending, receiving, recording, processing, and storing electronic goods delivery notes, which must be delivered to the system immediately before the movement of goods occurs. The recipient of the electronic delivery note must confirm the physical receipt of the goods on the day or maximum within two working days of receipt. Acceptance or rejection of the electronic delivery note must be done by issuing an electronic goods receipt note within eight days from the day of receipt.
The law will enter into force from 1 January 2026, while specific obligations for private sector entities and transporters will apply from 1 October 2027. Failure to meet the requirements outlined in the draft law will result in penalties.
