{"id":10039,"date":"2025-08-18T14:13:31","date_gmt":"2025-08-18T11:13:31","guid":{"rendered":"https:\/\/docnova.ai\/?p=10039"},"modified":"2026-05-07T16:27:30","modified_gmt":"2026-05-07T13:27:30","slug":"serbien-entwurf-gesetz-obligatorisch-e-transport-system","status":"publish","type":"post","link":"https:\/\/docnova.ai\/de\/serbia-draft-law-mandatory-e-transport-system\/","title":{"rendered":"Entwurf des serbischen Gesetzes \u00fcber das obligatorische E-Transport-System"},"content":{"rendered":"<style>.kb-row-layout-id10039_c2682d-ef > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id10039_c2682d-ef > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id10039_c2682d-ef > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-lg, 4rem);max-width:var(--wp--style--global--content-size);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 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kt-row-valign-top\">\n<style>.kadence-column10039_3c109e-0a > .kt-inside-inner-col{display:flex;}.kadence-column10039_3c109e-0a > .kt-inside-inner-col,.kadence-column10039_3c109e-0a > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column10039_3c109e-0a > .kt-inside-inner-col{row-gap:36px;column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column10039_3c109e-0a > .kt-inside-inner-col{flex-direction:column;}.kadence-column10039_3c109e-0a > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column10039_3c109e-0a > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column10039_3c109e-0a{position:relative;}@media all and (max-width: 1024px){.kadence-column10039_3c109e-0a > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column10039_3c109e-0a > 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.kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id10039_c4ff26-22{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id10039_c4ff26-22 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-middle\">\n<style>.kadence-column10039_1107e4-08 > .kt-inside-inner-col{display:flex;}.kadence-column10039_1107e4-08 > .kt-inside-inner-col,.kadence-column10039_1107e4-08 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column10039_1107e4-08 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column10039_1107e4-08 > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;align-items:center;justify-content:flex-start;}.kadence-column10039_1107e4-08 > .kt-inside-inner-col > *, .kadence-column10039_1107e4-08 > .kt-inside-inner-col > figure.wp-block-image, .kadence-column10039_1107e4-08 > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column10039_1107e4-08 > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}.kadence-column10039_1107e4-08 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column10039_1107e4-08{text-align:center;}.kadence-column10039_1107e4-08{position:relative;}@media all and (max-width: 1024px){.kadence-column10039_1107e4-08 > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;align-items:center;justify-content:flex-start;}}@media all and (min-width: 768px) and (max-width: 1024px){.kadence-column10039_1107e4-08 > .kt-inside-inner-col > *, .kadence-column10039_1107e4-08 > .kt-inside-inner-col > figure.wp-block-image, .kadence-column10039_1107e4-08 > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column10039_1107e4-08 > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}}@media all and (max-width: 767px){.kadence-column10039_1107e4-08 > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;justify-content:flex-start;justify-content:flex-start;}.kadence-column10039_1107e4-08 > .kt-inside-inner-col > *, .kadence-column10039_1107e4-08 > .kt-inside-inner-col > figure.wp-block-image, .kadence-column10039_1107e4-08 > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column10039_1107e4-08 > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column10039_1107e4-08 kb-section-dir-horizontal\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-image.kb-image10039_fadf97-5a:not(.kb-specificity-added):not(.kb-extra-specificity-added){margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}.kb-image10039_fadf97-5a.kb-image-is-ratio-size, .kb-image10039_fadf97-5a .kb-image-is-ratio-size{max-width:100px;width:100%;}.wp-block-kadence-column > .kt-inside-inner-col > .kb-image10039_fadf97-5a.kb-image-is-ratio-size, .wp-block-kadence-column > .kt-inside-inner-col > .kb-image10039_fadf97-5a .kb-image-is-ratio-size{align-self:unset;}.kb-image10039_fadf97-5a{max-width:100px;}.image-is-svg.kb-image10039_fadf97-5a{-webkit-flex:0 1 100%;flex:0 1 100%;}.image-is-svg.kb-image10039_fadf97-5a img{width:100%;}.kb-image10039_fadf97-5a .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image10039_fadf97-5a size-full\"><img data-recalc-dims=\"1\" decoding=\"async\" width=\"256\" height=\"192\" data-attachment-id=\"10000\" data-permalink=\"https:\/\/docnova.ai\/de\/serbia-e-invoicing-rulebook-approved-2024\/serbia_magnified_flag_with_blue_globe_256\/\" data-orig-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/serbia_magnified_flag_with_blue_globe_256.png?fit=256%2C192&amp;ssl=1\" data-orig-size=\"256,192\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"serbia\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/serbia_magnified_flag_with_blue_globe_256.png?fit=256%2C192&amp;ssl=1\" src=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/serbia_magnified_flag_with_blue_globe_256.png?resize=256%2C192&#038;ssl=1\" alt=\"serbia\" class=\"kb-img wp-image-10000\" title=\"serbia\" srcset=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/serbia_magnified_flag_with_blue_globe_256.png?w=256&amp;ssl=1 256w, https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/serbia_magnified_flag_with_blue_globe_256.png?resize=16%2C12&amp;ssl=1 16w\" sizes=\"(max-width: 256px) 100vw, 256px\" \/><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading10039_5689e7-9d, .wp-block-kadence-advancedheading.kt-adv-heading10039_5689e7-9d[data-kb-block=\"kb-adv-heading10039_5689e7-9d\"]{text-align:left;font-size:25px;line-height:1.2;font-style:normal;color:var(--global-palette3, #1A202C);}.wp-block-kadence-advancedheading.kt-adv-heading10039_5689e7-9d mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading10039_5689e7-9d[data-kb-block=\"kb-adv-heading10039_5689e7-9d\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading10039_5689e7-9d img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading10039_5689e7-9d[data-kb-block=\"kb-adv-heading10039_5689e7-9d\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading10039_5689e7-9d, .wp-block-kadence-advancedheading.kt-adv-heading10039_5689e7-9d[data-kb-block=\"kb-adv-heading10039_5689e7-9d\"]{text-align:center!important;}}<\/style>\n<h1 class=\"kt-adv-heading10039_5689e7-9d wp-block-kadence-advancedheading has-theme-palette-3-color has-text-color\" data-kb-block=\"kb-adv-heading10039_5689e7-9d\">Serbia&#8217;s Draft Law on Mandatory e-Transport System<\/h1>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n\n<style>.kadence-column10039_cd4a6d-c7 > .kt-inside-inner-col,.kadence-column10039_cd4a6d-c7 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column10039_cd4a6d-c7 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column10039_cd4a6d-c7 > .kt-inside-inner-col{flex-direction:column;}.kadence-column10039_cd4a6d-c7 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column10039_cd4a6d-c7 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column10039_cd4a6d-c7{position:relative;}@media all and (max-width: 1024px){.kadence-column10039_cd4a6d-c7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column10039_cd4a6d-c7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column10039_cd4a6d-c7\"><div class=\"kt-inside-inner-col\">\n<p class=\"has-text-align-justify wp-block-paragraph\" id=\"viewer-y4gnc10297\">The Serbian Ministry of Finance has unveiled <a href=\"https:\/\/www.mfin.gov.rs\/sr\/propisi-1\/javna-rasprava-o-nacrtu-zakona-o-elektronskim-otpremnicama1-1\" target=\"_blank\" rel=\"noreferrer noopener\"><u>a draft law <\/u><\/a>focusing on the implementation of mandatory electronic delivery notes through an <strong>e-Transport system<\/strong>. This legislation is projected to be adopted by the second quarter of 2025.&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\" id=\"viewer-17ny910301\">The proposed law outlines the requirements for the electronic processing of delivery notes, covering every movement of goods between public and private entities in both <strong>B2B<\/strong> and <strong>B2G<\/strong> transactions. However, private individuals not subject to self-income tax will remain outside the scope of this mandate.&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\" id=\"viewer-50gb010305\">The law designates the Central Information Intermediary as the platform responsible for the IT infrastructure involved in sending, receiving, recording, processing, and storing electronic delivery notes. These notes must be submitted to the system immediately before goods are transported. Upon receipt, the recipient is required to confirm the physical receipt of goods either on the same day or within two working days. Additionally, they must either accept or reject the electronic delivery note by issuing an electronic goods receipt note, with a deadline of eight days from the date of receipt.&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\" id=\"viewer-bsp6110309\">The law will take effect on <strong>January 1, 2026,<\/strong> but specific obligations for private sector entities and transporters are set to commence on <strong>October 1, 2027. <\/strong>Entities failing to comply with these requirements may face penalties.<\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n\t\t\t<div class=\"wp-block-uagb-post-carousel uagb-post-grid  uagb-post__image-position-top uagb-post__image-disabled uagb-block-6356ae75     uagb-post__arrow-outside uagb-slick-carousel uagb-post__items uagb-post__columns-2 is-carousel uagb-post__columns-tablet-2 uagb-post__columns-mobile-1\" data-total=\"3\" style=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/de\/serbia-eotpremnica-0-6-0-e-delivery-note-update\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Serbia: eOtpremnica E-Delivery Note New Version 0.6.0 Launched<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2025-11-20T17:41:07+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tNovember 20, 2025\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>Serbia: eOtpremnica E-Delivery Note New Version 0.6.0 Launched The new version 0.6.0 of the electronic&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/de\/serbia-sef-e-invoice-3-15-0-demo-release\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Serbia: SEF E-Invoice System New Version 3.15.0 Released on Demo Environment<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2025-11-20T17:40:59+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tNovember 20, 2025\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>Serbia: SEF E-Invoice System New Version 3.15.0Released on Demo Environment The new version 3.15.0 of&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/de\/serbia-enhances-e-invoicing-system-3-14-0\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Serbia Enhances Its e-Invoicing System: Version 3.14.0 Brings Stronger Validation and New Features<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2025-10-13T11:14:23+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tOktober 13, 2025\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>Serbia Enhances Its e-Invoicing System: Version3.14.0 Brings Stronger Validation and New Features The Ministry of&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/de\/serbia-eotpremnica-030-update\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Serbia Unveils Major Update to National Electronic Delivery Note System eOtpremnica<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2025-09-23T12:30:01+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tSeptember 23, 2025\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>Serbia Unveils Major Update to NationalElectronic Delivery Note System eOtpremnica Belgrade &#8211; Serbia has rolled&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/de\/serbia-e-invoicing-system-version-3-14-0-demo\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">New Update in Serbia\u2019s Electronic Invoice System: Version 3.14.0 Released in DEMO Environment<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2025-08-18T14:32:16+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tAugust 18, 2025\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>New Update in Serbia\u2019s Electronic Invoice System:Version 3.14.0 Released in DEMO Environment The Serbian Ministry&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/de\/serbia-edelivery-note-version-0-2-0-in-demo-environment\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Serbia eDelivery Note Version 0.2.0 in DEMO Environment<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2025-08-18T14:25:09+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tAugust 18, 2025\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>Serbia eDelivery Note Version 0.2.0 in DEMO Environment Version 0.2.0 of the eDelivery Note module&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t","protected":false},"excerpt":{"rendered":"<p>Serbia&#8217;s Draft Law on Mandatory e-Transport System The Serbian Ministry of Finance has unveiled a draft law focusing on the implementation of mandatory electronic delivery notes through an e-Transport system. This legislation is projected to be adopted by the second quarter of 2025.&nbsp; The proposed law outlines the requirements for the electronic processing of delivery 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Draft Law on Mandatory e-Transport System The Serbian Ministry of Finance has unveiled a draft law focusing on the implementation of mandatory electronic delivery notes through an e-Transport system. 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