Adopted amendments to the Law on Excise Duties | KPMG | RS

Adopted amendments to the Law on Excise Duties

Adopted amendments to the Law on Excise Duties

On 29 May 2013 the Serbian Parliament adopted the Law on Amendments to the Law on Excise Duties as published in the Official Gazette of the Republic of Serbia no. 47 dated 29 May 2013.

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The Law on Amendments to the Law on Excise Duties (hereinafter: the Law) went into effect on 30 May 2013.

The Law introduces excise duty on biofuels and bioliquids.

Biofuels as defined by the law which regulates the energy field are liquid or gaseous fuels used in transportation, produced from biomass.

Bioliquids as defined by the law which regulates the energy field are liquid
fuels used in the production of electrical and heat energy for heating and cooling, produced from biomass, except those used in transportation.

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