Serbia: Amended rulebook on electronic delivery notes
Applicable as of January 1, 2026
The Ministry of Finance adopted the amended rulebook on electronic delivery (e-delivery) notes (published in official gazette no. 120/2025 (dated December 30, 2025)).
The amendments are applicable as of January 1, 2026, with the exception of the provisions related to e-delivery notes in paper form which are applicable as of April 1, 2026.
The most important changes include the following:
- Technical solutions for accessing and usage of e-delivery note system
- Obligation to send an internal e-delivery note
- Additional cases when there is no obligation to send an e-delivery note
- Elements of the e-delivery note
- Issuance of e-delivery notes for import and export
- E-delivery notes for excise goods
- E-receipt note
Read a February 2026 report prepared by the KPMG member firm in Serbia