{"id":41230,"date":"2026-03-13T09:47:14","date_gmt":"2026-03-13T09:47:14","guid":{"rendered":"http:\/\/anex.rs\/?p=41230"},"modified":"2026-03-13T09:55:23","modified_gmt":"2026-03-13T09:55:23","slug":"important-information-regarding-obligations-related-to-e-delivery-notes","status":"publish","type":"post","link":"https:\/\/anex.rs\/en\/news\/important-information-regarding-obligations-related-to-e-delivery-notes\/","title":{"rendered":"Important information regarding obligations related to e-delivery notes"},"content":{"rendered":"\t\t
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The legal obligation has come into force<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Dear clients,<\/p>

Considering that on January 1, 2026<\/strong>, the Law on Electronic Delivery Notes<\/strong> came into force, and following the successfully conducted training sessions we held, we would like to provide you with additional clarifications and the most important information regarding its implementation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t

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Who has obligations from January 1, 2026?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Public sector entities:<\/strong><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t
    \n\t\t\t\t\t\t\t
  • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tThey are required to send and receive e-delivery notes in all cases.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
  • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tIf they deliver goods to a private sector entity that is registered in the system, they are required to send an e-delivery note (the private entity is not obligated to receive it before October 1, 2027).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t

    <\/h3>\n

    Private sector entities:<\/strong><\/h3>\nThey have obligations from January 1, 2026 only in the following cases:\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t\t\t\t
      \n\t\t\t\t\t\t\t
    • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tif they participate in the movement of excise goods (e.g. fuel, alcohol, coffee, tobacco),<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
    • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tif they deliver goods to public sector entities.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t

      For the movement of excise goods<\/strong>, an e-delivery note is mandatory from January 1, 2026<\/strong>, regardless of the type of buyer or seller.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

      \n\t\t\t\t\t\t\t\t\t

      <\/h3>\n

      Carriers:<\/strong><\/h3>\nCarriers may have obligations in the e-delivery note system when they are listed as participants in the transport<\/strong>, particularly in cases of capillary transport<\/strong> and the movement of excise goods<\/strong>.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t

      Capillary transport \u2013 who issues which e-delivery note:<\/strong><\/h3>

      In situations where the seller engages a transport operator who further organizes the transport (unknown route, multiple vehicles, transshipments):<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

      \n\t\t\t\t\t\t\t
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      • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tThe sender of the goods issues the so-called umbrella e-delivery note (indicating the origin and final destination).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
      • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tThe transport operator issues related (internal) e-delivery notes marked as \u201cthird-party goods.\u201d<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
      • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tAfter delivery, both e-delivery notes must be closed (physical receipt + electronic receipt confirmation).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
        \n\t\t\t\t\t\t\t\t\t

        This is a common situation in logistics, wholesale, and distribution.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/article><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

        \n\t\t\t\t
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        Who has obligations starting from January 1, 2026?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
        \n\t\t\t\t\t\t\t
          \n\t\t\t\t\t\t\t
        • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tRetail sales with a fiscal receipt<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
        • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tSupply of water, electricity, gas, and similar utilities<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
        • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tMovement of goods within a single public sector entity<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
        • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tDeliveries to individuals or entities outside the scope of the Law<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
          \n\t\t\t\t
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          Connection between e-delivery notes and e-invoices<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
          \n\t\t\t\t\t\t\t
            \n\t\t\t\t\t\t\t
          • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tAn e-invoice may, but does not have to, be created based on an e-delivery note.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
          • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tAn e-invoice may be issued only after the transaction has occurred in accordance with VAT regulations.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
          • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tThe actual date and time of dispatch stated on the e-delivery note must correspond to the actual situation.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
            \n\t\t\t\t
            \n\t\t\t\t\t

            Triangular sale (chain supply)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
            \n\t\t\t\t\t\t\t\t\tWhen there are three participants<\/strong>, two invoices, but only one physical movement of goods<\/strong>, the method of issuing e-delivery notes depends on the moment when ownership is transferred:\n\n
              \n
            • If ownership of the goods passes to the intermediary before the transport<\/strong> \u2192 the capillary model is applied (umbrella + related e-delivery note).<\/li>\n
            • If ownership passes to the intermediary only upon delivery to the final buyer<\/strong> \u2192 two external e-delivery notes<\/strong> are issued, even though there is only one physical movement.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
              \n\t\t\t\t
              \n\t\t\t\t\t

              Discrepancy upon receipt of goods<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
              \n\t\t\t\t\t\t\t\t\tThe recipient of the goods may:\n\n
                \n
              • accept or reject the shipment in full,<\/li>\n
              • partially accept the goods<\/strong> (shortage, damage, poor quality).<\/li>\n<\/ul>\n\nIn case of discrepancies, the differences are recorded through an e-receipt<\/strong>, and it is possible to leave comments per item and attach supporting documents (photos, reports).\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
                \n\t\t\t\t
                \n\t\t\t\t\t

                Return of goods \u2013 most common scenarios<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
                \n\t\t\t\t\t\t\t\t\tThe return of goods is recorded in one of the following ways:\n\n
                  \n
                • return using the same transport with an e-receipt,<\/li>\n
                • return using the same transport without an e-receipt (with an internal e-delivery note),<\/li>\n
                • subsequent return organized by the recipient or the sender.<\/li>\n<\/ul>\n\nIf the e-receipt includes the returned quantity, the system enables the option \u201cCreate goods return\u201d<\/strong>, which automatically prepares a new e-delivery note.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
                  \n\t\t\t\t
                  \n\t\t\t\t\t

                  Mobile applications<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
                  \n\t\t\t\t\t\t\t\t\t

                  For easier work in the field, the following are available:<\/p>

                  MATP application<\/strong> \u2013 for carriers and own transport (trip overview and trip start),<\/p>

                  MAP application<\/strong> \u2013 for goods recipients (physical receipt and sending the e-receipt).<\/p>

                  Transitional period \u2013 initial relief<\/strong><\/p>

                  During the period from January 1, 2026 to June 30, 2026<\/strong>, the so-called relaxation provision applies:<\/p>

                  • the obligation to send and receive e-delivery notes exists,<\/li>
                  • however, errors in the data within e-delivery notes and e-receipts are not penalized.<\/li><\/ul>

                    Note: this relief does not mean that documents do not have to be sent, but only that data errors are tolerated during the transitional period.<\/p>

                    \u26a0\ufe0f Penalties<\/strong><\/p>

                    For non-compliance with the obligations, the following financial penalties are prescribed:<\/p>

                    • for legal entities: 200,000 to 2,000,000 RSD,<\/li>
                    • for responsible persons and entrepreneurs: 50,000 to 500,000 RSD, depending on the violation.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
                      \n\t\t\t\t\t\t\t\t\tIf you have questions about how the new rules apply to your specific business operations or would like to verify whether you fall under mandatory application starting from January 1, 2026, we remain at your disposal.<\/strong><\/span>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
                      \n\t\t\t\t
                      \n\t\t\t\t\t
                      \"\"<\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
                      \n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

                      Od 1. januara 2026. godine elektronske otpremnice (eOtpremnice) postaju zakonska obaveza za veliki broj firmi u Srbiji. Rokovi su jasno definisani, tehni\u010dki zahtevi precizirani, a kazne za neuskla\u0111enost mogu biti visoke.<\/p>\n","protected":false},"author":1,"featured_media":40555,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[183],"tags":[],"class_list":["post-41230","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"\nImportant information regarding obligations related to e-delivery notes - ANEX PLUS DOO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anex.rs\/en\/news\/important-information-regarding-obligations-related-to-e-delivery-notes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Important information regarding obligations related to e-delivery notes - ANEX PLUS DOO\" \/>\n<meta property=\"og:description\" content=\"Od 1. januara 2026. godine elektronske otpremnice (eOtpremnice) postaju zakonska obaveza za veliki broj firmi u Srbiji. 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