Hatice Ozcan
Oct 2, 2024
Serbia's Draft Law on Mandatory e-Transport System
The Serbian Ministry of Finance has unveiled a draft law focusing on the implementation of mandatory electronic delivery notes through an e-Transport system. This legislation is projected to be adopted by the second quarter of 2025.
The proposed law outlines the requirements for the electronic processing of delivery notes, covering every movement of goods between public and private entities in both B2B and B2G transactions. However, private individuals not subject to self-income tax will remain outside the scope of this mandate.
The law designates the Central Information Intermediary as the platform responsible for the IT infrastructure involved in sending, receiving, recording, processing, and storing electronic delivery notes. These notes must be submitted to the system immediately before goods are transported. Upon receipt, the recipient is required to confirm the physical receipt of goods either on the same day or within two working days. Additionally, they must either accept or reject the electronic delivery note by issuing an electronic goods receipt note, with a deadline of eight days from the date of receipt.
The law will take effect on January 1, 2026, but specific obligations for private sector entities and transporters are set to commence on October 1, 2027. Entities failing to comply with these requirements may face penalties.