Serbia: Amendments to the law on electronic delivery notes
New law will apply from January 1, 2026
The National Assembly of the Republic of Serbia adopted amendments to the law on electronic delivery notes. The law will become effective on December 12, 2025, and will apply from January 1, 2026, except for provisions related to electronic delivery notes in paper form, which will apply from April 1, 2026.
The amendments specify that there is no obligation to send an electronic delivery note for refueling and lubricating aircraft at the same airport, the immediate return of goods by the same means of transport, and the movement of goods for approved clinical trials of medicines or medical devices.
Additionally, from January 1, 2026, until June 30, 2026, the Ministry of Finance will not consider errors in data reported in electronic delivery notes and receipt notes.
The system for electronic delivery notes will also be used by public sector entities involved in framework agreements for receiving, storing, and reviewing electronic delivery notes and receipt notes.
In cases of issuing electronic delivery notes in paper form due to system disruptions, the sender must print three copies, retaining one and handing over two to the carrier. The recipient must send an electronic receipt note within the prescribed deadline or on the first working day after the system connection is restored.
Read a December 2025 report prepared by the KPMG member firm in Serbia