From the beginning of 2026, the Republic of Serbia has introduced another important element of its digital compliance framework through the mandatory use of the electronic delivery note system (e-Otpremnica). Following the implementation of electronic invoicing, the e-Otpremnica marks a significant regulatory change in the manner in which goods are dispatched, transported and received.
The e-Otpremnica is a fully electronic document used to track the movement of goods from the sender to the recipient. It replaces the traditional paper delivery note and contains all key information regarding the parties involved, the type and quantity of goods, and the time of dispatch and receipt. Once issued through the state-operated information system, the electronic delivery note has full legal validity, equivalent to that of a paper document.
The obligation to use e-Otpremnica will be introduced in phases. As of 1 January 2026, the system becomes mandatory for public sector entities and for all businesses engaged in the trade or transport of excise goods, including fuel, alcohol and tobacco products. From 1 October 2027, the obligation will extend to all private sector entities involved in the movement of goods between businesses.
In practice, a significant number of companies will fall under the new regime already in the first phase, even if they do not directly trade in excise goods. Businesses that purchase excise products for internal use, such as fuel or coffee, will be required to receive and record electronic delivery notes issued by their suppliers, thereby becoming part of the system.
The primary objective of introducing e-Otpremnica is to enhance transparency and regulatory oversight over the movement of goods, while simultaneously reducing administrative burdens and operational risks for businesses. The system enables real-time shipment tracking, minimizes paperwork and improves the accuracy and reliability of transactional data.
From a compliance perspective, companies are expected to align their internal logistics, accounting and document management procedures with the new electronic framework. This may involve reviewing existing processes, training employees and ensuring technical compatibility with the state e-Otpremnica platform.
Failure to comply with the mandatory use of e-Otpremnica may result in administrative fines and increased exposure during inspections, particularly in sectors subject to enhanced regulatory scrutiny. Early preparation and system testing are therefore strongly recommended to mitigate legal and operational risks.
The introduction of e-Otpremnica represents another step toward the comprehensive digitalization of business administration in Serbia. While initial implementation may present challenges, the system is expected to deliver long-term benefits in terms of efficiency, legal certainty and improved compliance.
The information in this document does not constitute legal advice regarding any specific issue and is provided for general information purposes only.
