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Legal Acts in English

ISSN 1452-6662

Over 180 up-to-date legal acts of the Republic of Serbia translated to English.

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Group:	TAXATION SYSTEM IN SERBIA, ACCOUNTING AND AUDITING
Issue:	EXCISE TAX LAW Published in the Službeni glasnik RS, Nos. 22/01 of 31 March 2001, 73/01 of 24 December 2001, 80/02 of 26 November 2002, 80/02 of 26 November 2002 (other law), 43/03 of 22 April 2003, 72/03 of 18 July 2003, 43/04 of 20 April 2004, 55/04 of 21 May 2004, 135/04 of 21 December 2004, 46/05 of 2 June 2005, 101/05 of 21 November 2005 (other law), 61/07 of 30 June 2007, 5/09 of 22 January 2009, 31/09 of 30 April 2009, 101/10 of 29 December 2010, 43/11 of 14 June 2011, 101/11 of 30 December 2011, 93/12 of 28 September 2012, 119/12 of 17 December 2012, 47/13 of 29 May 2013, 68/14 of 3 July 2014 (other law), 142/14 of 25 December 2014, 55/15 of 25 June 2015, 103/15 of 14 December 2015, 108/16 of 29 December 2016, 30/18 of 20 April 2018, 153/20 of 21 December 2020 and 53/21 of 28 May 2021
Section:	II. TAXABILITY

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Article 2

The following products shall be subject to excise tax:

1) Oil products;

2) Biofuels and bioliquids;

3) Tobacco products, including also tobacco products which are heated when using but do not burn;

4) Alcoholic beverages;

5) Coffee;

6) Liquids to fill electronic cigarettes;

7) Electricity for final consumption.

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