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Serbia: New rulebooks for filing green tax returns

The rulebooks become effective on July 23, 2026.

July 28, 2026

The Ministry of Finance published three new rulebooks establishing the conditions for practical implementation of the new CO₂ taxation system:

  • Rulebook on GHG tax filing: Form, content and method of filing the tax return for the tax on greenhouse gas emissions, the method of exercising the right to a tax credit, and the form, content and method of maintaining records of investments in measures for the reduction of CO₂EQ emissions
  • Rulebook on the tax return for the tax on the importation of carbon-intensive products: Form, content and method of filing the tax return for the tax on the importation of carbon-intensive products, the method of claiming a tax credit, the method of calculating the amount of tax credit, and the documentation required for verification of payment in the country of origin
  • Rulebook on data submission: Deadlines and data to be submitted by the customs authority to the tax authority

The rulebooks become effective on July 23, 2026.

Read a July 2026 report prepared by the KPMG member firm in Serbia

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