e-Delivery Note 2026: Who Is Obliged and How to Prepare
e-Delivery Note 2026: A New Obligation and What It Means for Your Business
Digital transformation in Serbia doesn’t stop with e-invoicing. The next big step is the e-Delivery Note, a document that becomes mandatory in January 2026 for the public sector and all businesses dealing with excise goods, and from October 2027 for the entire private sector.
What is an e-Delivery Note?
Put simply, an e-Delivery Note is an electronic document that tracks the movement of goods from sender to recipient. It contains the same data as the traditional paper delivery note: who is sending, who is receiving, what goods are being shipped, in what quantity, and when they were handed over.
The key difference is that this document is no longer printed or signed by hand—it is exchanged through the government’s information system and carries the same legal weight as its paper version.
Who is obliged to use it?
From January 1, 2026 → the public sector and all businesses trading in excise goods (e.g. fuel, alcohol, tobacco).
From October 1, 2027 → all private sector companies engaged in B2B transactions.
In practice, this means that most private companies will already be required to use e-Delivery Notes starting January 2026, since many purchase excise goods such as coffee. When a supplier issues an e-Delivery Note, the receiving party is legally required to accept and process it.
Why is it being introduced?
The goal is clear: greater transparency and better control of goods flows. The state gains better insight into trade activity, while companies benefit from faster and more secure document exchange.
The advantages are significant: less paperwork, reduced costs, automated processes, and improved data accuracy. For large organizations, this means savings and control. For SMEs, it’s an opportunity to modernize and stay competitive through digitalization.
How to prepare your business for e-Delivery Notes?
Analyze your current processesReview how delivery notes are currently issued and tracked. Is everything still paper-based? Who signs them? Where are they stored? Understanding this is the first step to knowing what will change.
Implement a DMS solutionWithout a digital system, managing e-Delivery Notes is nearly impossible. A Document Management System (DMS) such as Moj DMS allows you to automatically send, receive, and link e-Delivery Notes with other business documents (contracts, invoices, etc.).
Train your employeesStaff are used to paper delivery notes, so training is essential. They need to know what the new procedure looks like, how to digitally sign documents, and how to retrieve them.
Test before the obligation startsThe biggest mistake is waiting until the last moment. Start testing e-Delivery Note exchange in 2025, and your company will be fully ready by 2026.
Stay informed!
Follow Docloop for all updates and requirements regarding e-Delivery Notes. For more information, feel free to contact us at prodaja@docloop.rs.
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