E-Delivery Note: Innovations Introduced by the Law on Electronic Delivery Notes

Definitions

The term private sector entity has been more broadly defined to include (i) a VAT taxpayers, excluding public sector entities and transporters, and (ii) a non-VAT taxpayers involved in the dispatch, movement, or receipt of excise goods.

In addition, the term transport operator is defined as a person who, on behalf of another system user, in their own name and for the account of the ordering party, records the movement of goods by sending and receiving electronic delivery notes ("E-delivery notes") and electronic receipt notes ("E-receipt notes").

In this regard, the sender and recipient of the E-delivery note, or E-receipt note, is now also the transport operator, in addition to public and private sector entities, and voluntary system users. If the transport operator sends the E-delivery note, it also contains the unique identification number of the E-delivery note of the ordering party.

Additionally, the term presentation is defined as the action in which a system user and a carrier who is not a system user, during an inspection process, provides for review or shows the E-delivery note, a printed external display of the E-delivery note, or the E-delivery note in paper form.

Lastly, it is stipulated that the provisions of the Law applicable to private sector entities shall apply accordingly to voluntary system users and transport operators.

Paper-Based E-Delivery Notes

The concept of a paper-based E-Delivery Note is clearly defined as a delivery note printed on paper and marked with a secure holographic sticker.

Also, in the event of a temporary disruption of the connection with the system due to a malfunction or deficiency in the system, or an internet connection failure, users are enabled, through special functionalities, to use the system for recording information about the E-delivery note in paper form.

In this case, the sender of the E-delivery note is required to print two copies of the E-delivery note in paper form, marked with security holographic stickers bearing the same numbering. One copy is kept for the sender, while the other is handed over to the carrier or transport operator for presentation and further submission for confirmation of physical receipt.

Sending, Receiving, and Presenting E-Delivery Notes

The recipient of the E-delivery note is obligated to confirm the physical receipt of goods on the day of receipt or no later than three days after the start of the receipt process, except in the case of the aforementioned temporary system disruption. Therefore, the deadline for confirming the physical receipt is three days, instead of the two days initially specified in the draft law, with the aforementioned exception.

Additionally, the E-delivery note, for which the confirmation of physical receipt of goods has not been made, becomes invalid after 30 days from the start of the movement of goods. It is evident that the previously proposed deadline of three business days in the draft law was too short, and to prevent frequent expiration of delivery notes due to inadvertent omissions, the deadline has been extended to 30 days 

The recipient of the E-delivery note checks the received E-delivery note by accessing the system and either accepts or rejects it, in whole or in part, within eight days from the date of the confirmation of physical receipt, by sending an electronic receipt.

In this regard, if the recipient of the E-delivery note, who is a private sector entity, does not send the E-receipt within eight days, the E-delivery note is considered fully rejected.

It is also prescribed that the sender of the E-delivery note is obligated to keep the signed printed external display of the E-delivery note for a period of ten years from the end of the year in which the E-delivery note was sent.

Penalty Provisions

A new provision introduces a fixed fine of 300,000 dinars in the case where a legal entity (sender, recipient, or carrier) fails to allow uninterrupted inspection supervision and the collection of data relevant for conducting such supervision, or presents an E-delivery note that is not authentic. For the same offense, the responsible person of the legal entity will be fined 50,000 dinars, and if the offense is committed by an entrepreneur, the fine will amount to 150,000 dinars.

Implementation Timeline

We emphasize that the planned implementation start dates remain unchanged, but as a reminder, we reiterate the following deadlines: 

• The obligation of private sector entities to receive the E-delivery note in the case of goods movement, as well as the obligation to send the E-delivery note when both the sender and recipient are private sector entities, and the obligation of the carrier to present the E-delivery note sent during the movement of goods within the framework of inspection supervision, will apply from October 1, 2027. 

• As for the obligation of public sector entities to receive, send, and present the E-delivery note, as well as the obligation of private sector entities involved in the movement of excise goods to receive the E-delivery note for any reason, send it, and present it, and the obligation of private sector entities to send, receive, and present the E-delivery note in the case of business relations with public sector entities, these obligations will apply from January 1, 2026.

Minja Mucić

Junior Associate

minja.mucic@prlegal.rs; legal@prlegal.rs;