Beginning January 1, 2026, a phased introduction of the electronic delivery note (e-Delivery Note) system will commence.

Participants in the system will include:

• Public sector entities

• Private sector entities (defined as VAT-registered entrepreneurs and companies, as well as non-VAT entities when dispatching excise goods)

• Voluntary users

• Carriers involved in the transportation of goods

The first phase starts on January 1, 2026, with primary participants being public sector entities. The second phase, commencing January 1, 2027, will involve a broader inclusion of private sector users of the e-Invoicing System (SEF).
It is important to note that non-VAT registered companies will not be obligated to use the e-Delivery Note system.

A demo version of the system is available at: Demo еOtpremnica, while instructions and guidelines for registration and usage are provided on the official website:
eotpremnica.efaktura.gov.rs

Until the system becomes fully operational, all entities involved in the movement of goods are reminded that they are required to issue paper delivery notes when delivering goods.

Before the introduction of the electronic invoicing system (SEF), it was common practice for suppliers to issue a combined document referred to as a “invoice-delivery note”, which included mandatory elements of both documents.
However, through SEF, it is not possible to issue or send a combined invoice-delivery note. Only invoices can be issued through SEF. Therefore, a separate delivery note must be issued outside of the SEF platform.

The delivery note plays a crucial role in proving that the delivery of goods stated in the invoice actually took place.
For example:

• A customer may refuse to pay, claiming that the goods were never received, or

• A tax inspector, during a VAT audit, may question whether a delivery was fictitious and challenge the right to deduct VAT.
  In such situations, a signed delivery note from the customer serves as evidence of actual delivery.

Responsibilities:

• If you are a seller – ensure that a delivery note is issued for each shipment and that one signed copy is returned to you by the customer.

• If you are a buyer – make sure that all significant acquisitions (such as raw materials, goods, or equipment) are accompanied by signed delivery notes from your suppliers.