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Serbia Regulatory Updates January 2025

Alper Aladag

Jan 14, 2025

Serbia Enacted New Law on Electronic Delivery Notes


Key Requirements


  • Mandatory E-Delivery Notes:

    • Required for all goods movements before transportation.

    • Carriers must present these during inspections.


Implementation Timeline


  • January 1, 2026:

    • Public Entities: Must send/receive e-delivery notes for G2G, G2B, and B2G transactions.

    • Private Entities: Required for B2G transactions; for excise goods, required for B2B and G2B.

    • Carriers: Must present e-delivery notes during inspections.


  • October 1, 2027:

    • Private Entities: Expanded to B2B and G2B transactions.

    • Carriers: Continued compliance for inspections.


Supporting Regulations


  • By-laws detailing the process will be issued within 90 days.

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