Serbia Proposes Transport E-Delivery by 2026
Serbian draft law introduces e-delivery notes for goods movements in the public and private sectors, starting by January 2026.
Serbia has released a draft proposal to require electronic dispatch notes (e-delivery) for goods movements in the public and private sectors. If enacted, this law will digitize and streamline goods tracking, benefiting VAT compliance and business efficiency.
The law is expected to be effective by 1 January 2026 for transport of goods with the public sector, and by 1 October 2027 to all private VAT-related transactions, allowing time for adaptation.
Purpose and Scope of E-delivery
This proposal sets up an e-delivery system to track, process, and document goods in transit. It is intended for businesses and VAT-registered entities.
Key Components of the E-Delivery System
- Electronic Dispatch Notes: All goods movements, such as sales and transfers, will need an e-dispatch note issued before transit.
- Centralized Management: The Ministry of Finance will run the e-delivery platform, ensuring data security and compliance across sectors.
- Acceptance Protocol: Recipients must confirm goods within two days. Public sector recipients' silence means acceptance; private sector non-response indicates rejection.
As for the exemptions, transactions like utility supplies, military goods, and internal public-sector moves are exempt. The focus is on taxable, VAT-relevant transactions. Also, individual taxpayers not subject to self-employment income tax are exempt from the requirement.
Serbia has already implemented other tax technology solutions for VAT compliance, namely a B2B e-invoicing mandate.
Compliance and Penalties
The Ministry of Finance will enforce compliance with penalties of 200,000 to 2 million dinars for non-compliance.
Serbia’s e-delivery proposal is a forward step in VAT compliance, digitalizing goods tracking for transparency and efficiency. This shift will help businesses modernize operations while meeting evolving compliance standards.