Javno preduzeće prodaje robu privatnom preduzeću, privatno preduzeće prodaje drugom pravnom licu (tranzit), a javno preduzeće isporučuje robu direktno krajnjem kupcu. Da li taj krajnji kupac mora da bude korisnik e-otpremnica, bez obzira na to što ne kupuje diektno od javnog sektora niti je u pitanju akcizna roba?

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