Serbia: Tax procedure, excise tax changes | KPMG | GLOBAL

Serbia: Tax procedure, excise tax changes effective 2016

Serbia: Tax procedure, excise tax changes

Changes to Serbia’s tax laws, effective 1 January 2016, concern tax administration and tax procedure provisions and the excise tax (duties) imposed on certain oil and gas products, alcoholic beverages, and supplies of electricity.


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Tax administration and tax procedure

The tax administration and tax procedure amendments include measures concerning confidentiality rules; tax return obligations for bankruptcy and liquidation proceedings; rules for electronic filing of tax returns; allocation of tax payments first to the tax debt, then to interest and collection costs; interest calculations; and other items.  


Read a January 2016 report [PDF 170 KB] prepared by the KPMG member firm in Serbia: The Law on Amendments and Additions of the Tax Administration and Tax Procedure Law has been adopted

Excise tax

The excise tax (duties) changes provide increased rates of tax on “oil derivatives” as of 1 January 2016, as well as new measures concerning the calculation of the tax on alcoholic beverages and electrical energy supplies.


Read a January 2016 report [PDF 166 KB] prepared by the KPMG member firm in Serbia: Adopted amendments to the Law on Excise Duties

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