New levy comes – we are to pay ENVIRONMENTAL fee
By issuing a decree, the Government of Serbia has determined the criteria regulating the activities that have a negative impact on the environment and charging fees for legal entities, entrepreneurs and natural persons – owners of housing units. It is stipulated that natural persons will pay a fee for activities related to the use of electricity, heating devices, chemicals, products that, after use, become special waste streams, production and processing of food and other activities, it is stated in this document. The fee payer is a natural person who performs one of the activities specified in the decree and the fee will be paid by the property tax payers for housing units. The amount of fee for natural persons is RSD 1,200 per year, which is reduced by 50 percent “for taxpayers who do not live in a housing unit”, the decree states. The obligation enters into force based on the decree for natural persons as of 1 January 2020. For legal entities and entrepreneurs, the criteria are determined within the predominant activity performed by taxpayers, and they are divided into those whose activities have a major, medium or low environmental impact.