Serbia: Excise tax on alcoholic beverages, revised measures

Revised rules for determining the amount of excise tax imposed on alcoholic beverages

Revised rules for determining the amount of excise tax imposed on alcoholic beverages

An amendment to the excise tax law revises the rules for determining the amount of excise tax imposed on alcoholic beverages.

Under prior measures, the excise tax was paid per liter of alcoholic beverage in an amount prescribed by law for the type of beverage. Thus, the amount of tax could differ depending on the type of beverage.

The amendment provides the excise tax on spirits is imposed in the amount of RSD 46,250 per hectoliter of pure alcohol, measured at the temperature of 20°C.

The excise tax is calculated by multiplying the base by a number indicating the volume of alcohol expressed in hectoliters in the finished product.

Read a July 2021 report prepared by the KPMG member firm in Serbia

 

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