Guide
E-delivery notes (eOtpremnice)
We prepare your company for the e-delivery note system and take over the issuing, receipt, and recording of e-delivery notes.
An electronic delivery note (eOtpremnica) is a new statutory obligation that tracks the movement of goods in electronic form, similar to what the e-Invoice system brought for invoices. Instead of a paper delivery note accompanying goods in transit, the document is now created, sent, and received through the state system run by the Ministry of Finance, linked to the e-Invoice System (SEF). The obligation is introduced gradually: the first phase begins on 1 January 2026 and covers the public sector, trade with the public sector, and the movement of excisable goods, while the second phase from 1 October 2027 expands the obligation to the rest of the private sector. The goal is for the state to track the flow of goods in real time, so it matters that companies adapt their software and internal processes on time.
What you should know
- An electronic delivery note is a digital document that accompanies the movement of goods and is exchanged through the Ministry of Finance e-delivery note system, linked to the e-Invoice System (SEF); alongside the delivery note there is also an electronic receipt note (ePrijemnica) by which the recipient confirms receipt of the goods.
- The obligation is introduced in phases: from 1 January 2026 it applies to public sector entities, to private entities trading with the public sector, and to participants in the movement of excisable goods (fuel, alcohol, coffee, tobacco products), while the obligation for movement of goods between private entities applies from 1 October 2027.
- As a rule the delivery note is issued before the goods set off in transit, since it accompanies them in movement, so carriers are also required to present the eOtpremnica during inspection supervision.
- For the initial application period the law provides tolerance: in supervision from 1 January to 30 June 2026, any errors in stating data in sent e-delivery notes and e-receipt notes are not taken into account, which gives companies time to settle in.
- The e-delivery note system and the e-Invoice system are linked but not the same: based on one or more e-delivery notes a draft e-invoice can be created, and vice versa, a draft e-delivery note based on a received e-invoice.
- E-delivery notes are created in business software and sent through the system (usually via an API connection) in the prescribed XML format, so the private sector needs a compatible program and timely preparation of data on items, warehouses, and partners.
How we handle it
- 01 Assessing the obligation and deadlines We determine whether and from which date your company has an e-delivery note obligation, especially if you trade with the public sector or in excisable goods, and we make an adaptation plan.
- 02 Preparing software and data We check whether your program supports e-delivery notes in the prescribed XML format and tidy up master data on items, warehouses, and business partners.
- 03 System access and setup We help with access to the Ministry of Finance e-delivery note system and its connection to the e-Invoice System, including the necessary accounts and authorizations.
- 04 Issuing and receiving notes We take over issuing outgoing e-delivery notes and receiving incoming ones, confirming e-receipt notes, so that the movement of goods is properly recorded.
- 05 Linking with invoices and posting We align e-delivery notes with the corresponding e-invoices on SEF and with the posting of goods, so that goods, VAT, and the books are mutually reconciled.
- 06 Monitoring and control We follow changes in the regulations and deadlines, fix errors, and keep documentation orderly so you are ready for any inspection.
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