Mandatory environmental tax for business entities in Serbia

All business entities, including legal entities, entrepreneurs and associations operating in Serbia are required to pay an environmental tax – a fee calculated in accordance with the Regulation on the criteria for determining the types of activities that have a negative impact on the environment.

The amount of the tax depends on two main criteria: the predominant type of activity of the entity and its size (microenterprise, small, medium or large legal entity, entrepreneur). Depending on this, taxpayers are classified into categories with high, medium or low environmental impact, and the annual tax amount varies accordingly.

For microenterprises and entrepreneurs, the amount of the annual environmental tax ranges from 5,000 to 20,000 dinars, depending on the impact category. The maximum amount cannot exceed 0.4% of the revenue received in the previous year.

The decision on the amount of the fee and instructions for its payment are made by the local tax administration and are delivered by mail, regardless of whether the application is submitted electronically or on paper. The declaration can be submitted electronically if the taxpayer has an electronic signature or in person at the local authority offices. In case of changes that may affect the amount of the fee, it is necessary to submit a report to the local tax administration within 15 days.

If a company temporarily suspends its activities, which is registered with the Agency for the Registration of Enterprises (APR), the fee for the period of inactivity is not paid.

Unpaid liabilities can lead to unplanned financial difficulties when reorganizing a business.