Adopted changes of the Excise Duties Law | KPMG | RS

Adopted changes of the Excise Duties Law

Excise Duties Law

On 25 September 2012 the National Assembly of the Republic of Serbia has adopted the Law on Amendments of the Excise Duties Law, which is published in Official Gazette of RS no. 93/2012 dated 28 September 2012.

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Application of adopted changes

With the exception of provisions concerning exercise of the rights to a refund of excise duty on oil derivates for agricultural purposes and provisions concerning inventory list of existing stock of cigarettes, in case of increase of excise duty which shall be in force as of 1 January 2013, adopted changes shall be in force as of 1 October 2012.

Importance of changes

Adopted changes relate predominantly to the following:

  • extension of excise duties, especially as they relate to oil derivates and coffee;
  • change of structure of excise duties on cigarettes;
  • a different method for exercising the right to refund of excise duty on oil derivates;
  • increasing of excise duties on certain types of oil derivates, cigarettes and coffee.

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