A new law on electronic delivery notes has been adopted
On November 27, 2024, the Law on Electronic Delivery Notes (“Official Gazette of the Republic of Serbia,” No. 94/2024) (hereinafter: the Law) was adopted, entering into force on December 6, 2024.
The primary reasons for its enactment were the need to improve and simplify the methods of documenting the movement of goods across the Republic of Serbia, to enhance the efficiency of oversight (including inspection supervision) over the movement of goods, as well as fiscal controls.
The most significant effect of the Law will be the establishment of a centralized system for exchanging electronic delivery notes in a standardized digital format. This will optimize communication between business entities, accelerate data exchange, and result in savings in paper costs and working hours.
The centralized system will enable the verification of the authenticity of submitted documents, with the entire process capable of being conducted in real time. This will enhance the efficiency of inspection supervision, facilitate reporting, and support the creation of statistical analyses.
The system for electronic delivery notes will facilitate the sending, receiving, recording, processing, and storage of electronic delivery and receipt notes. The platform will enable the exchange of electronic delivery notes among users, regardless of the information systems they use. In essence, the platform will serve as a unified framework for the exchange of electronic delivery and receipt notes.
The Law also prescribes the method of creating electronic delivery and receipt notes, including a detailed list of standard elements, while allowing additional information relevant to the sender, recipient, or other interested parties to be included. The system will be accessible to public sector entities, entities delivering goods to public sector entities, participants in the dispatch, movement, or receipt of goods that are excise products, as well as transporters or transport operators involved in the movement of goods. Additionally, private sector entities, including transporters and transport operators in the movement of goods between private sector entities, will also have access to the system.
Inspection oversight of the system’s application will be conducted by the Ministry of Finance, along with other state authorities within their respective competencies. The sender of the electronic delivery note, the recipient, the transporter, and the central information intermediary will be obligated to grant inspection authorities access to the electronic delivery note, accompanying technical equipment, and devices connected to the obligations stipulated by the Law.
Finally, it is essential to emphasize that the new Law will be implemented in phases:
- From January 1, 2026, it will apply to public sector entities, entities delivering goods to public sector entities, participants in the dispatch, movement, or receipt of excise goods, as well as transporters and transport operators involved in such movements.
- From October 1, 2027, it will apply to private sector entities and transporters, or transport operators involved in moving goods between private sector entities.
If you have any questions or require additional information, please feel free to contact us at office@ctlegal.rs
Note: The information contained in this document does not constitute legal advice on any legal matter but is provided only for the purpose of general information about legal changes.
