Serbia: Updates regarding a new e-Waybill system

Marta Sowińska
November 10, 2023

The Ministry of Finance plans to develop a platform for sending, receiving, managing, and storing e-waybills. The e-Waybill system is planned to be integrated with the E-Invoicing system (SEF).

The e-waybills will be validated, stored, and delivered to the recipient through the Central Registry of e-Waybills (SCR).

There will be two types of e-waybills:

  1. External: will accompany the transport of goods between the supplier and the buyer, who are two different legal entities.
  2. Internal: will accompany the transport of goods from one location to another of the same legal entity.

After delivery of the goods, the e-receipt will be generated and sent to the Central Registry of e-Waybills (SCR) for validation. The approved e-receipt will be further sent to the supplier.

The idea is that taxpayers will be able to access the e-Waybill system directly or via the E-Invoicing platform (SEF). There will be also mobile applications provided.

It is expected that the E-Waybill system will be made available in 2025.

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Marta Sowińska

Marta Sowińska is a Junior Regulatory Counsel at Sovos. Based in Lisbon and originally from Poland, Marta earned a Bachelor’s degree in International and European Law from the Hague University of Applied Sciences in the Netherlands and has studied at the Beijing Normal University in China.
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