Change Request Template
Change Request Process: Bilko
Project: Bilko — Balkan Accounting SaaS Version: 0.1 Date: 2026-02-23 Author: John (AI Director) Status: Draft Reviewers: Alem Bašić (CEO)
Document History
| Version | Date | Author | Changes |
|---|---|---|---|
| 0.1 | 2026-02-23 | John (AI Director) | Initial draft — Bilko change control process |
NOTE: This file documents the Bilko Change Request Process and provides the template for individual Change Requests. Copy the CR Template section below for each new CR, replacing all fields. Save individual CRs as
CR-XXX-title.mdin the same directory.
Bilko Change Control Overview
Bilko is an accounting SaaS with regulatory compliance requirements (SEF, PDV, GDPR). Changes to approved requirements carry additional risk because:
- Accounting law compliance — a scope change to invoice or VAT logic may break Serbian legal requirements
- Double-entry integrity — changes to the transaction model can corrupt financial records
- SEF API compatibility — invoice format changes may cause SEF rejections for existing users
Therefore: ALL scope, requirement, budget, or timeline changes must go through this process. No exceptions for "small" changes.
Change Request Log
| CR ID | Title | Submitted By | Date | Type | Impact | Status | Decision Date |
|---|---|---|---|---|---|---|---|
| CR-001 | — | — | — | — | — | — | — |
Add each CR to this log when submitted. Keep this file as the single-page overview; individual CR details in separate files.
Approval Matrix
| Budget / Timeline Impact | Required Approvals | Target Decision Time |
|---|---|---|
| None | John | 1 business day |
| < 5% budget OR < 3 days timeline | John | 1 business day |
| 5–15% budget OR 3–14 days | John → Alem | 3 business days |
| > 15% budget OR > 14 days | John + Alem | 5 business days |
| Regulatory change (SEF, PDV, GDPR) | John + Alem + Asmir | 5 business days |
CR Template — Copy Below for Each New Change Request
Change Request: [CR Title — short imperative description e.g. "Add Croatia PDV 25% rate support"]
Project: Bilko — Balkan Accounting SaaS CR ID: CR-[NNN] (assigned by John — use next sequential number from the CR log) Version: 0.1 Date: 2026-02-23 Author: John (AI Director) Status: Draft Reviewers: Alem Bašić (CEO)
1. Change Request Metadata
| Field | Value |
|---|---|
| CR ID | CR-[NNN] |
| Date Submitted | 2026-02-23 |
| Submitted By | John (AI Director) |
| Project | Bilko |
| Priority | Critical / High / Medium / Low |
| CR Type | Scope Change / Budget Change / Timeline Change / Requirements Change / Regulatory Change / Technical Change |
| Current Phase | Planning / Design / Development / Testing / Deployment |
| Decision Deadline | [DATE — by when Alem must decide to avoid delaying the next sprint or launch milestone] |
2. Change Description
2.1 Summary of Change
[One paragraph: what is changing, why it is changing, and what the expected outcome is. Be specific — name the feature, module, or regulation driving the change. Example: "The Serbian Tax Administration updated the SEF e-invoice schema (version 2.1) effective 2026-04-01. The current Bilko SEF integration targets schema version 2.0. Without this change, all invoice submissions will be rejected by SEF from April 1, resulting in legal non-compliance for all Serbian Bilko users."]
2.2 Current State (Before)
[Describe the current approved state in concrete terms. What does the system do today? What requirement, architecture, or document describes this current behavior? Example: "The invoice submission module (apps/api/src/routes/invoices/) generates SEF XML using schema v2.0. The UBL namespace is 'urn:oasis:names:specification:ubl:schema:xsd:Invoice-2' as specified in FR-042."]
Currently approved in: [Document name and version e.g. functional-requirements.md v1.2], Section [X.X]
2.3 Proposed State (After)
[Describe what the system should do after this change, with enough detail for implementation. Include field names, schema names, API changes, or UI changes as appropriate. Example: "Update the SEF XML generator to produce schema v2.1. New required field: cbc:ProfileIDurn:fdc:sef.gov.rs:2021:billing</cbc:ProfileID>. Update the validator to check v2.1 compliance before submission. No UI changes required — the change is in the API layer only."]
2.4 Out of Scope for This Change
This CR does NOT include:
- [First explicitly excluded item — something adjacent that might be assumed but is not in scope. Example: "BiH or Croatia e-invoice format changes — these are tracked separately."]
- [Second explicitly excluded item. Example: "UI changes to the invoice creation wizard — no user-visible changes in this CR."]
3. Reason & Justification
3.1 Reason for Change
| Reason Category | Applies? | Details |
|---|---|---|
| New business requirement discovered | Yes / No | [Describe if applicable, otherwise "N/A"] |
| Regulatory / compliance mandate (SEF, PDV, GDPR) | Yes / No | [Which regulation, effective date, enforcement body — e.g. "SEF schema v2.1 mandatory from 2026-04-01 per RS Tax Administration notice"] |
| Technical blocker / infeasibility | Yes / No | [What technical limitation was discovered and why it blocks progress] |
| Market opportunity / competitive pressure | Yes / No | [Market context if applicable] |
| Error/omission in original requirements | Yes / No | [What was missed in the original spec and when discovered] |
| Beta user feedback | Yes / No | [Which beta user(s) raised the issue, what they reported] |
Primary Justification: [One clear statement of why this change must happen. Focus on business impact: revenue risk, legal obligation, user blocking issue, or architectural necessity. Example: "Serbian law requires SEF-compliant invoices. Schema v2.0 becomes invalid on 2026-04-01. All Serbian users will face fines and invoice rejections if Bilko does not update. This is a non-negotiable legal compliance change."]
3.2 Consequence of Not Changing
If this change is not approved: [Concrete consequences — be specific about legal, financial, or user impact. Example: "All Serbian Bilko users will be unable to submit e-invoices to SEF from April 1. This exposes users to fines under Serbian tax law and exposes ALAI to liability. Bilko becomes non-compliant and unsellable in the Serbian market."]
4. Impact Analysis
4.1 Scope Impact
| Deliverable Affected | Current Scope | Proposed Scope | Impact Type |
|---|---|---|---|
| [Name of module, feature, or document affected e.g. "SEF XML generator"] | [What it does today] | [What it will do after the change] | Added / Removed / Modified |
Scope Change Size: Small (< 1 day) / Medium (1–3 days) / Large (3–10 days) / Major (> 10 days)
4.2 Timeline Impact
| Milestone | Current Date | New Date (if approved) | Delay |
|---|---|---|---|
| [Milestone name affected by this CR e.g. "Backend: SEF integration complete"] | [Current planned date] | [New date if CR approved] | [N] days |
| Serbia production launch | 2026-05-01 | [New date if delayed, or "No change"] | [N] days |
Timeline Impact: None / Minor (≤ 3 days) / Moderate (4–14 days) / Major (> 14 days) Critical Path Impact: Yes / No
4.3 Budget Impact
| Cost Category | Current Budget (EUR) | Additional Cost (EUR) | Notes |
|---|---|---|---|
| Development | [Current allocated amount] | [Extra hours × rate, or 0 if within capacity] | [Explain if using builder agents or external dev] |
| Testing | [Current allocated amount] | [Extra testing effort cost, or 0] | |
| Total Additional Cost | [Sum of additional costs] |
Budget Impact: None / Minor (< 5%) / Moderate (5–15%) / Major (> 15%)
4.4 Accounting/Regulatory Impact
| Area | Impact | Details |
|---|---|---|
| SEF compatibility | Affected / Not Affected | [If affected: which SEF fields or schema version changes; if not: "No changes to invoice submission flow"] |
| PDV calculation logic | Affected / Not Affected | [If affected: which VAT rates or calculation rules change; if not: "No changes to PDV computation"] |
| Double-entry integrity | Affected / Not Affected | [If affected: which debit/credit posting rules change; must be verified with accounting test dataset] |
| Audit trail (LoggedAction) | Affected / Not Affected | [If affected: which new actions need to be logged; LoggedAction is append-only] |
| GDPR compliance | Affected / Not Affected | [If affected: which personal data fields are added, removed, or accessed differently] |
| Balkan GAAP | Affected / Not Affected | [If affected: which accounting standard rules (RS/BA/HR) this touches] |
Regulatory review required: Yes / No If yes, reviewer: Asmir Merdžanović (SnowIT) + Alem
4.5 Risk Impact
| Risk | Probability | Impact | Notes |
|---|---|---|---|
| [New risk introduced by this change e.g. "SEF migration introduces regression risk on existing invoices"] | H/M/L | H/M/L | Add to risk-register.md |
| [Existing risk affected by this change e.g. "SEF rejection risk — currently Medium, may change"] | H/M/L | H/M/L | Update risk-register.md entry |
4.6 Quality Impact
- Test cases affected: [List TC IDs needing update e.g. "TC-042 (SEF XML validation), TC-043 (invoice submission end-to-end)"]
- Regression risk: High / Medium / Low — [Explain why e.g. "Medium — changes XML generation layer only; no changes to PDV logic or double-entry posting"]
- NFRs affected: [List any non-functional requirements impacted e.g. "NFR-07 (SEF submission < 2s) — must re-test performance with new schema"]
- Double-entry balance check: Affected / Not Affected
4.7 Affected Deliverables / Documents
| Document | Section | Type of Change | Owner |
|---|---|---|---|
functional-requirements.md |
FR-[NNN — the FR this CR modifies] | Modify | John |
user-stories.md |
US-[NNN — affected user stories] | Add/Modify | John |
acceptance-criteria.md |
AC-[NNN — ACs that need updating] | Update | John |
requirements-traceability-matrix.md |
Row for FR-[NNN] | Update | John |
risk-register.md |
R-[NNN — risk entries to add/update] | Add/Update | John |
PIPELINE.md |
Status | Update | John |
packages/database/prisma/schema.prisma |
Model [ModelName — if schema change required] | Modify | Tech Lead |
| Test cases | TC-[NNN — test cases to update or add] | Update / Add | QA |
5. Alternative Approaches Considered
| Alternative | Description | Why Rejected |
|---|---|---|
| Option A (Proposed) | [Describe this CR's proposed solution] | Recommended |
| Option B | [Describe an alternative approach considered e.g. "Delay SEF update to post-launch, notify users manually"] | [Why this alternative is inferior e.g. "Does not meet legal deadline; exposes users to fines"] |
| Option C — Do Nothing | Reject the change; proceed as originally planned | [State the consequence e.g. "Serbian market becomes non-compliant; all SEF submissions fail from April 1"] |
Recommendation: Option A / B / C Rationale: [One sentence on why the recommended option is the best choice given cost, risk, timeline, and compliance tradeoffs]
6. Implementation Plan
6.1 Implementation Steps
| # | Task | Owner | Effort | Target Date |
|---|---|---|---|---|
| 1 | [Primary implementation task — describe the code change e.g. "Update SEF XML generator to produce schema v2.1"] | John / builder agent | [Estimated effort e.g. "4h"] | [Target date] |
| 2 | Update affected FR/US/AC documents | John | 1h | [Target date] |
| 3 | Update test cases | validator agent | [Estimated effort] | [Target date] |
| 4 | If schema change: create Prisma migration | builder agent | [Estimated effort, or "N/A if no schema change"] | [Target date] |
| 5 | Regression testing | validator agent | [Estimated effort] | [Target date] |
6.2 Dependencies
| Dependency | Type | Blocking? |
|---|---|---|
| [Name any dependency this CR has e.g. "SEF schema v2.1 spec published by RS Tax Administration" or "Prisma migration must run before deployment"] | Internal / External / Regulatory | Yes / No |
6.3 Test Plan for This Change
- Unit tests: [List which unit test files need new or updated tests e.g. "sef-xml-generator.test.ts — add tests for v2.1 fields"]
- Integration tests: [List which integration tests to re-run e.g. "Invoice submission end-to-end against SEF sandbox"]
- Accounting validation: [If financial logic changed: describe the test dataset and balance verification. If not: "Not required — no changes to PDV or double-entry logic"]
- SEF sandbox test: [If SEF affected: "Yes — must pass full submission cycle in SEF test environment before production deploy". If not: "Not required"]
- Regression scope: [Which existing features to regression-test e.g. "All invoice creation paths, PDF generation, existing SEF submissions"]
7. Rollback Plan
Rollback Trigger: [Define the condition that would trigger a rollback e.g. "SEF rejection rate exceeds 5% within first 24h of production deploy" or "Balance sheet imbalance detected in accounting integrity check"]
Rollback Steps:
- Revert to previous deployment (git revert or container rollback)
- Run accounting integrity check:
SELECT SUM(debit) - SUM(credit) FROM transactions— must be 0 - Notify affected users if data was migrated
- Restore DB to pre-migration snapshot if schema was changed
Rollback Owner: John Rollback Time Required: < 1 hour for code rollback; up to 4 hours if DB migration involved Data Recovery Needed: Yes (if schema migration) / No (if code-only)
8. Approval Workflow
8.1 This Change Requires
- John Review — Impact analysis complete and accurate
- Regulatory Review (Asmir) — Only if SEF, PDV, or accounting law affected
- Alem (CEO) — Budget > 15% OR timeline > 14 days OR regulatory decision
8.2 Decision Record
| Level | Reviewer | Decision | Date | Comments |
|---|---|---|---|---|
| AI Director (John) | John | Approved / Rejected / Deferred | [Date of decision] | [Any conditions, concerns, or notes] |
| Regulatory (Asmir) | Asmir Merdžanović | Approved / Rejected | [Date of decision] | (if required — only for SEF/PDV/GDPR changes) |
| CEO (Alem) | Alem Bašić | Approved / Rejected | [Date of decision] | (if required — budget > 15% or timeline > 14 days) |
Final Decision: APPROVED / REJECTED / DEFERRED Decision Date: [Date the final decision was recorded] Effective From Sprint: Sprint [Sprint number when implementation begins]
9. Change Log
| Date | Changed By | What Changed |
|---|---|---|
| 2026-02-23 | John | Template initialized |
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