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.


Application of adopted changes

With the exception of provisions concerning exercise of the rights to a refund of excise duty on oil derivatives 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 derivatives and coffee;
  • change of structure of excise duties on cigarettes;
  • a different method for exercising the right to refund of excise duty on oil derivatives;
  • increasing of excise duties on certain types of oil derivatives, cigarettes and coffee.

© 2024 KPMG d.o.o. Beograd, a Serbian limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit

Connect with us