The Ministry of Finance released for public consultation draft legislation on electronic goods delivery notes.
- Implementation timeline: The law would be effective from January 1, 2026. Specific obligations for private sector entities and transporters would apply from October 1, 2027. The law is expected to be adopted in the second quarter of 2025.
- Scope and subject: The law would regulate the sending, receiving, processing, rejection, acceptance, and presentation of electronic goods delivery notes between public and private sector entities. It would exclude private individuals not subject to self-employment income tax.
- Obligations: Both private and public sector entities must send electronic goods delivery notes for each movement of goods. Exceptions include movements through networks (e.g., water, electricity), retail supply, international agreements, military goods, and internal relocations within the same public sector entity.
The consultation closes September 30, 2024.
Read a September 2024 report prepared by the KPMG member firm in Serbia