E-Delivery Note Penalties Serbia 2026: Fines Up to 2 Million RSD

E-Delivery Note Penalties Serbia 2026: Fines Up to 2 Million RSD

The Law Is Clear: E-Delivery Notes Are Mandatory

From January 1, 2026, the Law on Electronic Delivery Notes prescribes clear penalties for non-compliance. Fines vary by type of violation and type of entity.

Penalty Overview by Violation Type

1. Goods Without an E-Delivery Note

The most severe violation β€” goods begin transport without a registered e-delivery note:

EntityFine
Legal entity500,000 – 2,000,000 RSD
Entrepreneur150,000 – 500,000 RSD
Responsible person50,000 – 150,000 RSD

2. Late Submission of E-Delivery Note

The e-delivery note must be issued before goods leave the warehouse:

EntityFine
Legal entity300,000 – 1,000,000 RSD
Entrepreneur100,000 – 300,000 RSD
Responsible person50,000 – 100,000 RSD

3. Failure to Confirm Receipt

The recipient must confirm physical receipt within 3 days and accept/reject within 8 days:

EntityFine
Legal entity200,000 – 500,000 RSD
Entrepreneur100,000 – 200,000 RSD
Responsible person50,000 RSD

Common Penalty Scenarios

Scenario 1: Driver has no access to e-delivery note

Inspection stops a truck. The driver has no app access, no internet, no paper version with hologram. Fine for the legal entity: up to 2,000,000 RSD.

Scenario 2: Delivery note sent after delivery

Goods arrived at the buyer, but the delivery note is sent the next day. Late submission fine: up to 1,000,000 RSD.

Scenario 3: Recipient doesn't confirm

The recipient received goods but never confirmed in the system. After 8 days β€” fine for recipient: up to 500,000 RSD.

Grace Period: January–June 2026

Data errors are tolerated during this period, but complete non-use of the system is still a violation. From July 1, 2026 β€” full penalties without exceptions.

Conclusion

E-delivery note penalties are significant β€” up to 2,000,000 RSD for legal entities. Don't wait until July β€” start using the system during the grace period.

Arhivix automates the entire e-delivery note process β€” generation, submission, receipt confirmation, and 10+ year archiving, all from one system.