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Amendments to the Law on Excise Taxes in Serbia - excise tax on electricity introduced

Belgrade, 30.07.2015.

Starting from 3 July 2015, the Amendments on Law on Excise Tax expanded the scope of excise tax on electricity.


National Assembly of the Republic of Serbia adopted the Law on Amendments to the Law on Excise Duties (the Law), which was published in "Off. Gazette of RS", no. 55/2015 from 25 June 2015 and entered into force on 3 July 2015, while starting from 1 August 2015 the taxation of excise duty will be applied to electrical energy consumption.

The most important changes brought by the Law are as follows:

  • Introduction of excise tax on electricity consumption to be paid at the rate of 7.5%;
  • Introduction of excise tax for the liquid filling of electronic cigarettes of 4.00 dinars per milliliter
  • Introduction of excise tax on fireproof tobacco in the amount of 40% of the minimum excise tax per 1,000 cigarettes set for the category of the weighted average retail selling price of cigarettes
  • It provides that the cigarettes and imported alcoholic drinks to be sold to Diplomatic and Consular Representations are not to be marked with control excise stamps.
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