E-Delivery Note vs E-Receipt Note: Differences, Deadlines, and Who Sends What

Understanding the difference between e-delivery notes and e-receipt notes, who sends them, deadlines for confirming receipt, and what happens when goods are rejected.

This article was written for companies in Serbia and describes Serbian rules. Other countries have different rules.

February 1, 2026 Arhivix Team 8 min
E-Delivery Note vs E-Receipt Note: Differences, Deadlines, and Who Sends What

Two Documents, One Process

The electronic delivery note system doesn't just involve sending a delivery note: it also includes confirmation of receipt through an e-receipt note (e-prijemnica). These two documents create a complete record of goods movement.

What Is an E-Delivery Note?

An electronic document the sender creates before shipping goods. Key rule: it must be created BEFORE goods leave the warehouse.

What Is an E-Receipt Note?

An electronic document the recipient sends to confirm goods receipt. It can be:

  • Acceptance: goods received complete and in good condition
  • Partial acceptance: only part received or there's damage
  • Rejection: shipment refused (damaged, wrong, or unordered goods)

Comparison Table

FeatureE-Delivery NoteE-Receipt Note
Created bySenderRecipient
WhenBefore shippingAfter receiving
DeadlineBefore warehouse departure3 days for physical receipt, 8 days for accept/reject
MandatoryYes, alwaysYes, always
Penalty for non-complianceUp to 2,000,000 RSDUp to 500,000 RSD

Recipient Deadlines: 3 + 8 Days

Step 1: Confirm physical receipt (3 days)

Once goods arrive, the recipient must confirm physical receipt within 3 business days.

Step 2: Accept or reject (8 days)

After confirming receipt, the recipient has 8 days to send the e-receipt note with one of three statuses: accepted, partially accepted, or rejected.

What Happens When Goods Are Rejected?

  • Sender receives notification with rejection reason
  • Return transport requires a new e-delivery note
  • The entire chain is preserved as evidence for disputes and tax audits

What If the Recipient Doesn't Respond?

  • Recipient is in violation: fine up to 500,000 RSD
  • The delivery note remains in "awaiting confirmation" status
  • Sender is not responsible for recipient inaction

Conclusion

The e-delivery note and e-receipt note are two parts of the same process. Both are mandatory, both have deadlines, and both carry penalties for non-compliance.

Arhivix automates the entire cycle: from creating e-delivery notes to archiving e-receipt notes, with alerts for all deadlines and a complete audit trail.