Mandate

Serbia introduced a mandatory e-transport system (e-Otpremnica) starting from January 1, 2026, aimed at improving control over goods movement, enhancing tax transparency, and enabling digital inspection. The system applies to both public and private sector entities and is managed by a Central Information Intermediary under the Ministry of Finance.

Under this new regulation, all movements of goods within Serbia must be documented using electronic delivery notes, effectively replacing traditional paper consignment notes with a fully digital process.

The e-transport mandate is governed by the Law on Electronic Goods Delivery Notes, Official Gazette No 94/2024 (Zakon o elektronskim otpremnicama ("Službeni glasnik RS", br. 94/2024)).

This law regulates the sending, receiving, processing, rejection, acceptance, and presentation of electronic consignment notes in connection with the movement and inspection of the movement of goods of public sector entities and private sector entities.

• Applies to all goods movements within Serbia.
• Mandatory use of a centralized e-transport platform (SEO), managed by the Ministry of Finance.

Impacts:

• All VAT-registered businesses (B2B)
• Public sector entities
• Voluntary users (opt-in private entities)

Specific exceptions:

• Utilities (for example electricity, water)
• Retail covered by fiscal receipts
• Internal movements within public sector institutions
• Certain military/security logistics

Description

This document describes the dispatch advice of the mandatory e-transport system.
The UBL 2.1 format Dispatch Advice main document is used.

Details

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This section contains the following topics: