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Serbia is planning to start mandating e-delivery notes

04 October 2024
Serbia

This draft law regulates the sending, receiving, processing, acceptance, rejection and presentation of electronic goods delivery notes between public and private sector entities for B2B and B2G transactions.  The following are the key points about the draft law.  Implementation timeline  The expected adoption of the law would be in Q2 2025;  The law would enter into force on 1 January 2026;  Specific obligations for private sector entities and transporters to start 1 October 2027.    Scope and applicability  Applies to both public and private sector entities;  Excludes private individuals not subject to self-employment income tax;  Exceptions include movements through networks (e.g.,...