Quantity Discrepancies or Damaged Goods: How to Record Them Through eReceipt Note
When a shipment arrives that does not match what you ordered, you are not obligated to accept it. The eDelivery Note system provides a clear mechanism for handling such situations, and that mechanism is the eReceipt Note.
Most companies in Serbia in 2026 still do not fully understand how the system records the rejection of delivered goods and, more importantly, are unaware that there are two separate deadlines that determine whether you will have the right to respond at all.
In this guide, we explain how to report quantity discrepancies or reject shipments through eReceipt Note, which deadlines you must comply with, what happens if you miss them, and the most common mistakes companies make in practice.
How the System Actually Works
First, it is important to clear up a common misconception that causes considerable confusion.
The eDelivery Note is a document issued by the sender, and as the recipient, you do not directly “reject” the eDelivery Note. The eDelivery Note itself does not have a status of “rejected.”
Any response to an incoming shipment is submitted through an eReceipt Note, which is the document you send through the system after confirming physical receipt of the goods.
The mechanism works as follows. For each item in the shipment, the eReceipt Note records three quantities:
Quantity of delivered goods
Quantity of accepted goods
Quantity of returned goods
If the delivered quantity and accepted quantity are identical, everything is in order. If they differ, the system automatically records the returned quantity. If the entire quantity is returned, you have effectively rejected the shipment in full.
The system does not require a specific field for a “reason for rejection.” Instead, the reason should be documented internally using photographs, a receiving report, and any correspondence with the supplier. This documentation may later serve as the basis for claims, accounting controls, or inspections.
The Double Deadline You Must Know
One of the biggest misconceptions in practice is that the recipient has a single eight-day deadline. This is not correct.
According to the regulations, recipients are subject to two separate deadlines that run consecutively.
The first deadline is 3 business days from the start of the goods receipt process to confirm physical receipt in the system.
This is not the same as signing a paper delivery note for the driver. It is a specific action within the central Ministry of Finance system that assigns the eDelivery Note the status of “physical receipt confirmed.”
Only after this confirmation does the second deadline begin.
The second deadline is 8 days, during which you must submit the eReceipt Note, whether you are:
Accepting the shipment in full
Partially accepting the shipment
Rejecting the shipment entirely
There is also a third deadline of 30 days, which is discussed far less frequently.
An eDelivery Note that has not received confirmation of physical receipt expires 30 days after the goods movement begins. By that time, the goods may already be in your warehouse, but from the system’s perspective, they never arrived. This creates discrepancies between accounting records, inventory balances, and the eInvoice that follows the delivery note.
What Happens If You Do Not Submit an eReceipt Note on Time?
This is the area where the most confusion exists because the rule differs for public and private sector entities.
Public Sector
If you are a public sector entity and fail to submit an eReceipt Note within 8 days after confirming physical receipt, the eDelivery Note is considered fully accepted.
Silence means acceptance.
Private Sector
If you are a private sector entity, the opposite rule applies.
If you fail to submit an eReceipt Note within the 8-day deadline, the eDelivery Note is considered fully rejected, and the system automatically generates an eReceipt Note on your behalf, along with all resulting consequences.
This creates a situation many private companies encounter without realizing it.
The goods are physically in the warehouse, employees have received them, shelves are stocked, but the system records the entire shipment as rejected. Accounting records no longer match inventory levels, the eInvoice cannot be properly linked to the delivery note, and inspections may reveal discrepancies between reality and system records.
The Most Common Situations Requiring an eReceipt Note with Discrepancies
Based on everyday practice, there are six typical scenarios.
Quantity Discrepancies
The delivery note indicates ten pallets, but the warehouse receives only eight.
This is the most common situation, particularly in wholesale and distribution businesses.
In the eReceipt Note, you record that eight units were delivered and accepted. The system automatically identifies the discrepancy compared to the original eDelivery Note.
You should not simply accept the shipment with a handwritten note regarding missing goods, as such notes carry little practical value within the electronic system.
Incorrect Recipient Information
If the eDelivery Note contains an incorrect VAT ID, company name, or branch information, the issue is not resolved through an eReceipt Note.
Instead, you should contact the sender, who must cancel the original eDelivery Note and issue a new one with the correct details.
The sender may cancel the eDelivery Note only until physical receipt has been confirmed, which is another reason why physical receipt should not be confirmed automatically out of habit.
Discrepancies in Prices or Ordered Items
The eDelivery Note serves as the basis for the eInvoice that follows.
If the delivery note includes an item that was never ordered or contains pricing that differs from the agreed terms, it is significantly easier to address the issue immediately through an eReceipt Note than later through invoice disputes.
Damaged, Defective, or Contaminated Goods
Visibly damaged pallets, broken packaging, or contamination of food products are all legitimate reasons to report discrepancies.
In the eReceipt Note, you specify what was accepted and what was returned.
It is important to support the process with photographs and an internal receiving report, as these documents may later be required when submitting a claim.
Goods Were Never Ordered
Sometimes suppliers accidentally send goods intended for another customer or incorrectly combine multiple orders.
If the shipment does not belong to you, submit an eReceipt Note indicating that the entire quantity has been returned. Otherwise, the goods may become part of your inventory records.
Technical Errors in the Document
Required information may be missing, delivery note numbers may be duplicated, or formatting may be incorrect.
This is relatively rare because the system rejects most technical errors during document creation, but occasionally issues pass validation and must be addressed by the recipient through an eReceipt Note.
What Happens After You Submit an eReceipt Note with Discrepancies?
Submitting an eReceipt Note is not the end of the process.
The sender has 30 days to respond to an eReceipt Note containing discrepancies.
The sender may:
Accept it, in which case the eDelivery Note automatically receives the status “reconciled”
Reject it
If the sender does not respond within 30 days, the eReceipt Note automatically receives the technical status “automatically rejected,” meaning the sender is deemed to have rejected it in full.
For legal and financial implications, particularly regarding ownership of goods, accounting treatment, and tax consequences, it is advisable to consult your accountant or legal advisor, as outcomes may also depend on the contractual relationship with the supplier.
Common Mistakes Companies Make
Accepting Goods with a Paper Note
This is the most common and potentially most damaging practice.
Warehouse personnel accept the shipment to avoid complications and add a handwritten note regarding shortages to a paper document.
The note has no effect within the eDelivery Note system, and the eReceipt Note submitted later may not reflect the actual discrepancy.
Reaching Agreements by Email or Phone Without Updating the System
Conversations with suppliers do not modify records within the eDelivery Note system.
For the system, only formally submitted documents matter.
Delaying the Response
The more time passes between receiving goods and submitting the eReceipt Note, the greater the risk that details will be forgotten, documentation misplaced, or deadlines missed.
For private sector entities, missing the deadline automatically results in rejection of the shipment, which is usually the last thing a company wants for goods already sitting in its warehouse.
Rejecting an Entire Shipment Because of One Item
While technically valid, this is not always the most practical solution.
The system supports partial acceptance, making it preferable in many cases to record accurate quantities per item rather than reject the entire shipment.
Why Rejections Should Be Stress-Free
Submitting an eReceipt Note with discrepancies should not require a meeting between accountants and warehouse managers.
It should be a quick action completed immediately after inspection of the goods, while all details are fresh and relevant personnel are still present.
The longer the process is delayed, the greater the chance of missing deadlines or overlooking important details.
The best way to achieve this is with a system that allows warehouse personnel to confirm physical receipt and submit ePrijemnica documents directly from a mobile device, using predefined templates for common scenarios and attaching photographs as internal evidence.
This is one reason why, following amendments to the regulations in December 2025, the Ministry of Finance allows the use of mobile applications alongside the standard web interface, although each software intermediary may implement this differently.
Why Choose Docloop?
Docloop was the first licensed information intermediary authorized 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 client base of more than 4,800 active customers, including Zepter, Siemens, Würth, Swisslion, MaxBet, AbelaPharm, and Prvi Partizan, as well as more than 200,000 indirect users.
Our eDelivery Note solution is part of the myDMS platform.
When a shipment arrives that does not match the ordered delivery, warehouse personnel can use the mobile interface to confirm physical receipt and submit an ePrijemnica with accurate quantities per item, including photographs as internal evidence.
The system automatically tracks both deadlines, the 3-business-day deadline for physical receipt and the 8-day deadline for eReceipt Note submission and sends alerts as deadlines approach, eliminating the need for manual monitoring.
myDMS integrates with more than 220 ERP systems, including SAP, Pantheon, and Navision, meaning you can continue using the software infrastructure you already have.
The transition period ends on June 30, 2026. After that date, inspections will begin full enforcement.
Schedule a free consultation and, in a single conversation, gain a clear understanding of your compliance status and what implementation would look like for your specific business.
📞 +381 11 43 50 555
📧 prodaja@docloop.rs
🌐 www.docloop.rs