What an eReceipt Is and Why It Matters as Much as the eDelivery Note?
Most of the conversation around digitalizing goods movement in Serbia revolves around a single word: eDelivery Note (eOtpremnica). That is the document everyone writes about, talks about, and panics over as the July 1, 2026 deadline approaches. But there is another side to the same coin that many overlook, until they face their first inspection or their first fine.
That other side is the eReceipt (ePrijemnica).
If your supplier sends you an eDelivery Note, you are legally required to receive and confirm it, electronically, in the system, and within a strictly defined deadline. That confirmation is the eReceipt itself. In other words, the eDelivery Note is the obligation of the party sending the goods, while the eReceipt is the obligation of the party receiving them. One does not exist without the other.
Below we explain what exactly the eReceipt is, who must use it, what deadlines apply, and what happens when those deadlines are missed.
What an eReceipt Is, in Plain Terms
The eReceipt is an electronic document by which the recipient of goods confirms that the shipment has arrived. It is generated and sent through the central system of the Ministry of Finance, the eDelivery Note system at eotpremnice.mfin.gov.rs, and it carries the same legal weight as if you had received the goods in person, with a stamp and signature on a traditional paper delivery note.
What is important to understand is that the eReceipt is not an optional add-on you can skip if you do not feel like dealing with it. It is a legal obligation and part of every cycle in which goods move from one company to another.
In practice, it looks like this. The supplier generates an eDelivery Note in their system before the goods leave their warehouse. That delivery note automatically arrives in your profile in the eDelivery Note system. When the goods physically arrive and your warehouse staff inspects them, you are obligated to first confirm physical receipt through the system, and then send the eReceipt. Only then is the documentary cycle for that shipment closed.
The Difference Between an eDelivery Note and an eReceipt
The difference is not only in the direction of movement. They also differ in who bears responsibility, what is monitored, and what the penalties are if something goes wrong.
The eDelivery Note is the sender’s responsibility. It must exist in the system before the goods leave the warehouse. If a driver sets out without it, a roadside inspection can stop the vehicle and impose a fine on the sender, up to two million dinars for a legal entity.
The eReceipt is the recipient’s responsibility. It does not apply to the moment of transport, but it must exist no later than eight days from the moment you confirm physical receipt of the goods. And you must confirm physical receipt no later than three business days from the day of pickup. If you miss these deadlines, the inspection does not go to the sender, it comes to you.
In other words, even if your supplier does everything flawlessly, you can still be fined, simply because no one in your company logged into the system and confirmed receipt with a few clicks.
The Eight-Day Deadline That Is Actually Two Deadlines
The most common misconception in practice is that the recipient has one deadline, eight days. That is not correct. According to the rulebook, the recipient has two separate deadlines that run consecutively, plus a third deadline that activates if the first two are missed.
The first deadline is three business days from the day the goods are picked up to confirm physical receipt through the system. This is not signing a paper delivery note for the driver, this is a specific action in the central Ministry of Finance system by which the eDelivery Note acquires the status of “physical receipt.”
Only after that confirmation does the second deadline of eight days begin, during which the recipient must accept or reject the eDelivery Note by sending an eReceipt.
There is also a third deadline of thirty days that is talked about even less. If the recipient does not confirm physical receipt at all, the eDelivery Note ceases to be valid thirty days from the start of the goods’ movement. The goods are by then already in your warehouse, but from the system’s standpoint they never even arrived, which creates discrepancies between accounting, warehouse stock levels, and the eInvoice.
A typical scenario in which a company runs into trouble looks like this. Goods arrive on a Friday afternoon. The warehouse worker accepts them, signs the old paper delivery slip out of habit, stacks the goods on shelves, and goes home. The eDelivery Note is in the system, but no one has logged in and confirmed physical receipt. The weekend passes. The following week the accountant is looking for other invoices and does not open the eDelivery Note module. The second week passes too. No one has dealt with either the first or the second deadline. The fine can go up to five hundred thousand dinars, for that single shipment.
The biggest problem is not malice. The biggest problem is that responsibility for the eReceipt is often not assigned to any single person in the company, so everyone assumes someone else surely took care of it.
What Is Monitored and How the State Sees Your Mistakes
The eDelivery Note system works in such a way that every delivery note has a clear status. Sent, physically received, accepted by eReceipt, rejected, automatically rejected. The inspector does not need to visit your company to see what you are doing, the system already shows them everything.
When the full picture is examined, an inspector can see in a single query how many delivery notes have been addressed to your tax ID and how many of them have been properly confirmed by eReceipts within the deadline. The difference between those two figures is the number of violations that are already visible, even if no one has ever knocked on your door.
Special Cases, When the eReceipt Is Not a Simple Confirmation
There are situations in which the eReceipt is not just a click to confirm, but requires more attention.
The first is partial receipt. If eight pallets arrive instead of ten, you do not confirm receipt for the entire delivery note. The system must record the exact quantity, otherwise in the days that follow you will have incorrect stock levels, and the eInvoice will show a discrepancy that blocks payment.
The second is damaged or defective goods. The eReceipt can also be rejected, which is a perfectly legitimate legal move. But that rejection must be substantiated and timely, because the consequences of silence are not insignificant. If a recipient from the private sector does not send any eReceipt within eight days, the system automatically treats the eDelivery Note as rejected in full and sends the eReceipt in your name. For the public sector, the rule is the opposite, silence means acceptance in full. Private companies therefore often end up in an absurd situation, the goods are in the warehouse, but the paperwork says they were never received.
The third is the situation where one location receives the eDelivery Note while the goods physically arrive at another, for example a headquarters and its branches. In such cases the eReceipt still goes through the central tax ID, but it must be clearly linked in the system to the actual delivery location, which is yet another step in the process that companies often overlook.
The Most Common Mistakes Companies Make
From everyday practice, we highlight four patterns that repeat most often.
The first is the absence of a responsible person. No one in the company has confirming eReceipts in their job description, so no one does it. The second is the separation of the warehouse from the office. The goods arrive, the paper is signed, but the system is not opened because the accountant is not physically there. The third is forgetting about delivery notes that arrive over the weekend or during annual leave, because neither the three-business-day deadline nor the eight-day deadline stops for vacations. The fourth is mismatches between the eInvoice and the eReceipt in terms of quantities, which creates chaos in the books at the end of the month.
Each of these mistakes individually seems small. Multiplied by the number of monthly deliveries, it becomes a systemic risk.
Why Docloop, Not Someone Else
Docloop is the first licensed information intermediary by the Ministry of Finance of the Republic of Serbia for the exchange of eInvoices and other electronic documents. Since 2018, we have built a base of over 4,800 active clients, including Zepter, Siemens, Würth, Swisslion, MaxBet, AbelaPharm, and Prvi Partizan, as well as 220,000 active users.
Our solution for eDelivery Notes and eReceipts is part of the mojDMS platform. As soon as your supplier sends an eDelivery Note, the system automatically receives it into your profile and notifies the responsible person. The warehouse worker can confirm receipt via mobile phone, and for partial or rejected shipments, the eReceipt is generated in a few clicks. mojDMS integrates with over 220 ERP systems, including SAP, Infosoft, and Navision, which means you do not have to change the software you already use.
The tolerance period expires on June 30, 2026. After that date, inspections begin in full force. Schedule a free consultation and in a single conversation you will get a clear picture of where your business stands in relation to the law and what the transition would look like for your specific situation.
📞 011/43-50-555 📧 prodaja@docloop.rs 🌐 www.docloop.rs

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