Serbia Rolls Out Mandatory Digital Delivery Note Platform in 2026
Starting January 1, 2026, Serbia will mandate the use of a new e-delivery note system (e-otpremnica). The regulation has been published in Official Gazette No. 21/2025 and applies to a broad scope of entities, including the public sector, private companies, entrepreneurs, and carriers.
Access Procedures and Technical Requirements
Entities covered by the regulation must enroll through the national electronic identification portal (eID) to gain access to the system. Once enrolled, users can issue and manage delivery notes through various channels: a secure web interface, a dedicated mobile application, or API integration.
Every e-delivery note must conform to a structured XML format aligned with the Universal Business Language (UBL) 2.1 standard. The Ministry of Finance has published technical examples to assist with implementation. Each form must include the sender and recipient details, tax and ID numbers, product codes and quantities, transport methods, shipment and delivery dates, and a unique ID assigned by the system.
Operational Oversight and Legal Compliance
The regulation standardizes the process of issuing, receiving, and canceling delivery notes, along with digital confirmation of physical receipt. All operations will be overseen by a Central Information Intermediary, which will handle access control, technical support, and ongoing system maintenance.
To meet regulatory and legal standards, both electronic and printed versions of documents must meet strict authenticity and data reliability standards. The system is designed to facilitate fast, secure document sharing while enabling efficient oversight by regulatory authorities.
There’s more you should know about e-invoicing in Serbia – learn more about the new and upcoming regulations.
