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Serbia: Amended rulebook on electronic delivery notes

Applicable as of January 1, 2026

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February 4, 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

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