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Serbia Issues Decree and Rulebook on Eco Tax

24 April 2024

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Approved Changes

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Serbia

Serbia has issued a new decree on the criteria for determining the negative environmental impact of business activities and the resulting amount of the Environmental Protection Fee (Eco Tax). This includes a major impact, and medium impact, and a small impact, with the different activities falling under each category listed in the annexes to the decree. The decree also lists the applicable Eco Tax amounts, which are as follows depending on the environmental impact category and the size of the entity: Major negative impact on the environment: Large legal entities and entrepreneurs RSD 2,000,000; Medium legal entities and entrepreneurs RSD...