Throughout 2024, the competent authorities initiated activities aimed at establishing the E-Delivery Note System. These efforts resulted in the adoption of the Law on Electronic Delivery Notes (“Law”) at the end of the same year, which we discussed in one of our earlier articles (link), as well as in the adoption of the Rulebook on Electronic Delivery Notes, enacted in March 2025, also covered in our previous article (link).

In parallel, the Ministry of Finance launched a DEMO version of the E-Delivery Note System, with the goal of allowing future users to familiarize themselves in due time with its functionality and technical features.

The mandatory implementation of the E-Delivery Note System will commence on 1 January 2026 for specific categories of entities, primarily those engaged in the trade of goods under special regimes (such as excisable goods), as well as public sector entities. On the other hand, for the trade of goods conducted exclusively between private sector entities, the obligation to use the System will apply as of 1 October 2027.

As the implementation deadline approaches, the Ministry of Finance has recently published the Draft Law on Amendments to the Law on Electronic Delivery Notes (“Draft”). The Draft introduces certain adjustments and clarifications intended to address ambiguities identified during the preparatory phase.

Amendments 

1. When it comes to the movement of goods for which the obligation to issue an electronic delivery note is excluded, the Draft explicitly provides that such movement shall also include the return of goods or part of the goods using the same means of transport immediately after delivery, provided that the recipient of the E-Delivery Note has sent an E-Receipt Note indicating the goods being returned.

Accordingly, it is now clearly defined that the recipient is not required to issue an E-Delivery Note to the sender in cases where goods (or part thereof) are being returned, provided that all conditions are met, namely, that the E-Receipt Note has been issued and that the goods are being returned using the same means of transport.

2. Regarding the obligation to present an E-Delivery Note during an inspection procedure, the Draft explicitly excludes this obligation for carriers engaged in postal services when transporting postal consignments. The Draft provides this exception only where the contents of the consignment consist of correspondence, documents, books, catalogues, newspapers, and/or magazines. This means that postal service carriers will be required to present an E-Delivery Note during inspections if the contents of the consignment do not fall within the categories listed above.
3. The Draft provides that the issuer of the E-Delivery Note, in the event of a temporary disruption of the system, is obliged to print three copies of the E-Delivery Note in paper form, delivering two (2) copies to the carrier or transport operator for presentation purposes, while one copy of the E-Delivery Note must be delivered to the recipient in paper form.

Accordingly, the sender will be required to print three copies of the E-Delivery Note, instead of the previously required two. Furthermore, this means that two printed copies must be handed over to the carrier or transport operator, rather than just one.

4. In connection with the foregoing, the Draft provides that the recipient of the E-Delivery Note is obliged to record the physical receipt and to send the E-Receipt Note within the statutory deadline, or on the first subsequent business day after the E connection to the Delivery Note system is restored, if the recipient was unable to do so within the statutory deadline due to the system disruption.

The obligation to send the E-Delivery Note upon the resumption of the system already existed for the issuer of the E-Delivery Note, and the Draft now explicitly stipulates that, in the event of a system disruption, the recipient has the same obligation with respect to the E-Receipt Note.

Therefore, the penal provisions have also been amended, and in the event that the recipient fails to fulfill this obligation, a monetary fine ranging from RSD 200,000 to RSD 2,000,000 may be imposed.

5. Finally, the Draft provides that the provisions of the Law do not affect the application of the provisions of the Excise Duties Law and its subordinate regulations adopted thereunder.

Considering that the obligation to implement the Law begins on 1 January 2026, it is expected that the amendments and supplements will be adopted by the end of 2025.

This article is to be considered as exclusively informative, with no intention to provide legal advice. If you should need additional information, please contact us directly.