Guide
E-delivery notes in Serbia: who must use them, from when and how
The Law on Electronic Delivery Notes changes the way goods travel through paperwork. Here is who becomes obliged and when, what exactly is exchanged and where companies most often get stuck.
Updated:
What the electronic delivery note system is
The System of Electronic Delivery Notes (SEO for short, after its Serbian name) is the state system through which delivery notes are exchanged when goods are supplied. It is designed as a twin of the e-invoicing system: the sender issues an electronic delivery note, it arrives in the recipient’s inbox, and the recipient electronically confirms what actually arrived. The aim is for the state to see the movement of goods in real time, and for companies to have a document that does not get lost or retyped.
The legal basis is the Law on Electronic Delivery Notes (Zakon o elektronskim otpremnicama, „Službeni glasnik RS“ no. 94/2024).
Deadlines: who becomes obliged and when
| From when | Who | What it means in practice |
|---|---|---|
| 1 January 2026 | The public sector; trade in excise goods; private entities that supply goods to the public sector | If you sell goods to a hospital, a school, a municipality or a public enterprise — you are in, regardless of the size of your company |
| 1 October 2027 | The supply of goods between all private-sector entities | The rest of the market; until then delivery notes are voluntary, but you are already receiving them from those who joined earlier |
What the whole flow looks like
- The delivery note is issued and sent. The sender prepares it in their software and sends it to SEO. The document carries the details of the goods, the dispatch method and the vehicle.
- The system processes it. Sending is asynchronous — the document first passes validation and only then receives the status “sent”.
- The goods arrive and receipt is recorded. The recipient confirms the physical receipt of the goods; only then does the delivery note move to the state in which a goods receipt can be issued.
- An electronic goods receipt is issued. For every line item it states how much was received and how much returned.
- The sender responds. It accepts or rejects the goods receipt, which closes the loop.
Obligations of the recipient of goods
The recipient is not a passive party. The law gives it eight days from the physical receipt of the goods to accept or reject the delivery note, and a delivery note that is not confirmed within 30 days ceases to be valid. In addition, the recipient issues a goods receipt confirming the quantity and condition of the goods.
For a company that receives dozens of deliveries a week, this means that tracking statuses is just as important as sending itself. If receipt is not confirmed, the problem is not visible immediately — it shows up when stock levels are reconciled and when an invoice is left without cover.
Where companies most often get stuck
- They think sending is enough. A delivery note without confirmation of receipt is not a closed document — and after 30 days it is no longer valid at all.
- They have nowhere to issue a goods receipt. Most invoicing software covers only sending, so the goods receipt is done by hand on the state portal.
- They mix up the keys. The e-delivery note system has its own API key, separate from the SEF key for e-invoices — they are two systems.
- They wait for their own deadline. Preparation is left for the last month, even though the demo environment is available today.
How duplo covers this
duplo handles both directions and the whole loop: sending a delivery note checked against the official validator, receiving delivery notes with the original PDF, recording the physical receipt of goods and issuing an electronic goods receipt with quantities per line item. The functionality has been tested on the official demo environment of the Ministry of Finance.
The details are on the e-delivery notes page, and the e-invoicing system that goes with it on the E-invoices and SEF page.
Frequently asked questions
- Does the e-delivery note replace the paper delivery note?
- Yes, for those who are obliged to use the system. The electronic delivery note is the official document that accompanies the goods and is exchanged through the e-delivery note system, so a paper one is no longer issued as the primary document.
- Do I have to join the system if I only receive goods?
- Yes. As soon as one of your suppliers becomes obliged, their delivery notes reach you electronically and you, as the recipient, must confirm receipt electronically. Receiving, therefore, arrives before your own obligation to send does.
- What is the difference between a delivery note and an e-invoice?
- A delivery note follows the movement of goods and is confirmed on receipt, while an invoice is a tax document about the obligation to pay. They are two separate systems (SEO and SEF) with separate keys, but the documents can be linked.
- What if a smaller quantity of goods arrives?
- That is exactly why the goods receipt has columns for the received and the returned quantity of every line item. A shortfall or returned goods are recorded in the goods receipt, which the sender then accepts or rejects.
Get ready before the deadline, not after it
In duplo you can try the whole flow on the demo environment today — sending, receiving and the goods receipt — and enter the obligation without surprises.