Reminder for Business Entities: Deadline for submitting the environmental fee tax return – April 30!
In accordance with the Law on Fees for the Use of Public Goods (Official Gazette of the Republic of Serbia, No. 95/2018, 99/2024 – adjusted RSD amounts) and the Decree on Criteria for Determining Activities Impacting the Environment (Official Gazette of RS, No. 30/2024), the deadline for fulfilling one of the key obligations for business entities is approaching – submission of the tax return for the environmental protection and improvement fee, commonly referred to as the eco-fee.
Who are the taxpayers?
- Entities based on business activity
All legal entities, entrepreneurs, and branches of foreign legal entities that carry out activities with an environmental impact are required to submit their tax return no later than April 30.
The amount of the fee is determined based on:
- The predominant business activity registered with the Serbian Business Registers Agency (SBRA),
- The size of the entity, according to the 2024 financial report (micro, small, medium, or large legal entity or entrepreneur),
- The level of environmental impact associated with the entity’s activities.
The maximum fee is capped at 0.4% of the total revenue earned in the previous calendar year.
Starting from 2025, all tax returns must be submitted exclusively in electronic form, via the Local Tax Administration Portal, based on the registered seat of the taxpayer.
- Entities based on the delivery of hazardous substances
This category includes persons who own freight vehicles and/or transport oil, oil derivatives, or other hazardous substances intended for sale from warehouses, with pick-up or delivery within local government units classified as environmentally endangered areas (e.g., the City of Pančevo).
These taxpayers are required to:
- Calculate and pay the fee prior to each delivery,
Submit the relevant tax return by the 15th of the month for the previous month, including data on the volume of delivered/received goods.
For additional information or consultations, the Tasić & Partners team is at your disposal.