Serbia: Excise tax changes regarding cigarettes, amendments to refund processes

Serbia: Excise tax changes regarding cigarettes

Serbia’s Parliament on 17 December 2020 passed legislation to amend the excise tax law.


The legislation, published in the official gazette on 21 December 2020, is generally effective 1 January 2021, and includes changes or increased rates of tax regarding the excise tax on non-burning tobacco and e-cigarettes refill liquid and cigarettes. There are also measures that address the process for refunds of excise tax paid on confiscated goods or goods that are exported.

Read a December 2020 report [PDF 200 KB] prepared by the KPMG member firm in Serbia

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