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.