Amended Excise Tax Rulebooks to Come into Effect on January 1

The amended rulebooks on excise taxes, which come into effect on January 1, 2022, have been published in the Official Gazette of the Republic of Serbia.

The amendments to the rulebooks proscribe that excise tax rebate requests are filed in an electronic form from January 1, 2022, through the Tax Administration portal, whereas natural persons can also file written requests for the rebate for the excise tax on oil products used for the heating of residential space.

The Rulebook on detailed conditions, manner and procedure for realizing the rights to the rebate of the paid excise tax on oil products, biofuels and bioliquids from Article 9, Paragraph 1, Items 3, 5 and 7 of the Law on Excise Taxes, which are used for transportation and heating, and the Rulebook on detailed conditions, manner and procedure for realizing the rights to the rebate of the paid excise tax on oil products and biofuels from Article 9, Paragraph 1, Items 3, 4, 5, 6 and 7 of the Law on Excise Tax, which are used as energy fuels in the production of electrical and heating energy or for industrial purposes, are amended.

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