Serbia
serbia

Serbia Enacted New Law on Electronic Delivery Notes

Key Requirements

  • Mandatory E-Delivery Notes:
    • Required for all goods movements before transportation.
    • Carriers must present these during inspections.

Implementation Timeline

  • January 1, 2026:
    • Public Entities: Must send/receive e-delivery notes for G2G, G2B, and B2G transactions.
    • Private Entities: Required for B2G transactions; for excise goods, required for B2B and G2B.
    • Carriers: Must present e-delivery notes during inspections.
  • October 1, 2027:
    • Private Entities: Expanded to B2B and G2B transactions.
    • Carriers: Continued compliance for inspections.

Supporting Regulations

  • By-laws detailing the process will be issued within 90 days.
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