The Law on Electronic Shipping Documents (“Official Gazette of the Republic of Serbia”, no. 94/2024) came into effect in December 2024, with a phased implementation of this Law: from January 1, 2026, the obligation to issue and receive electronic shipping documents through the e-shipping system applies to the public sector and entities dealing with excise goods, while full implementation of the Law for the private sector begins on October 1, 2027.

This Law introduces a centralized system for the exchange, recording, and storage of electronic shipping documents and electronic receipts in electronic format, with the aim of increasing transparency, control, and efficiency in the movement of goods. The obligation to send an electronic shipping document applies to both private and public sectors for every movement of their respective goods they exert control over, as well as to transport operators, with some exceptions defined in the Law.

Additionally, electronic receipts serve to confirm or reject the receipt of goods, with the treatment in this regard differing between the public and private sectors.

Additionally, a subordinate regulation in this area has been adopted, the Rulebook on Electronic Shipping Documents (“Official Gazette of the Republic of Serbia”, no. 21/2025), which provides further details on the legal provisions, including the method of registering in the e-shipping system; use of data from the system; format and method of entering data into the system; process and procedure for sending, canceling, receiving, and presenting electronic shipping documents during inspections; method and procedure for accepting and rejecting electronic shipping documents; sending electronic receipts.

Monetary fines are also prescribed for non-compliance with the statutory obligations – up to 2,000,000 RSD for legal entities, up to 150,000 RSD for responsible persons within the legal entity, and up to 500,000 RSD for entrepreneurs.