We would like to remind you of the obligations prescribed by the Law on Fees for the Use of Public Goods (“Official Gazette of the RS”, No. 95/2018, 49/2019 and 86/2019).

Article 134-139 of the said law defines who the taxpayers are, what is the basis, how the fee for protection and improvement of the environment is determined and paid..

The obligors of the fee are a legal entity and an entrepreneur (even a natural person) who perform certain activities that affect the environment.

It is important to note that each taxpayer is obliged to report himself to all local self-government units on whose territories he performs his activity, under the threat of a fine.

Bearing in mind that the application deadline expires on July 31 (and every following year until this date), on this occasion we will briefly remind you how to apply and what is the amount of compensation that awaits us during this year.

The application form is provided by a special Rulebook on the appearance, content and manner of submitting the application (Form 1).

The form, filled in with the required data, is submitted every calendar year by the July 31, to all local self-government units in whose territories the taxpayer performs its activity (or in whose territories it has business offices, warehouses, etc.).

The fee is paid annually, in twelve equal monthly installments, and its amount ranges from 5,000 to 2,000,000 dinars. The amount of compensation depends on the amount of pollution that we are presumably emit in the environment ( the degree of negative impact on the environment that arises from the performance of our registered activity), and which criteria are specified by the Regulation on Criteria for Determining Activities Affecting the Environment (“Official Gazette of RS” 86/2019 and 89/2019).

The Regulation classifies obligors into those whose activities have a large, medium or small impact on the environment, according to the criteria of the predominant activity and according to the size of the company according to the criteria from the Law on Accounting.

Legal entities can thus, with their predominant activity, exert a great negative impact on the environment if they are classified as large legal entities, and their predominant activity is, for example. production of fruit and vegetable juices, and a small negative impact on the environment if they are classified as large legal entities that perform the predominant activity, e.g. wholesale of fruit and vegetables.

It is important to note that if the amount of compensational tax exceeds 0.4% of the company’s previous year income, the taxpayer is obliged to submit a request to the local self-government units, with appropriate evidence, to reduce the higher amount of compensation. The application is also submitted in the event of a change in the data that affect the determination of the fee, within 15 days from the date of the change.

From all the above mentioned, it is evident that the Law requires very active participation of taxpayers in the application, control of collection and updating of data from the application every calendar year.



Disclaimer:  This text is written for informational purposes only as well as to give general information and understanding of the law, not to provide specific legal advice. For any additional information feel free to contact us.

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