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.

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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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