Amendments to the Rulebook on Excise Duty Calculation and Filing – important novelties for taxpayers starting from January 2026
In the Official Gazette No. 59 dated 04.07.2025, the Rulebook on Amendments to the Rulebook on the Method of Calculating and Paying Excise Duty, the Type, Content and Method of Keeping Records, Submitting Data and Filing Tax Returns (hereinafter: “Rulebook”) was published, introducing significant novelties regarding the calculation, filing and recording of excise duty obligations.
Special focus is placed on herbal and non-combustible tobacco products, as well as on the harmonization of filing documentation.
New excise duty calculation:
- Excise duty on non-combustible tobacco is no longer calculated at the rate of 40%, but at 100% of the minimum excise duty on 1,000 cigarettes.
- Excise duty is introduced for herbal products for smoking, heating, and hookah flavors, which is also calculated at 100% of the minimum excise duty on 1,000 cigarettes.
Expansion of records and production facility registration:
- The obligation to register production facilities now includes manufacturers of nicotine pouches, herbal products for smoking, hookah flavors, as well as products that compress natural gas.
Changes in deadlines for excise duty calculation:
- For the period from the 1st to the 15th of the month – filing is due no later than the last working day of the month.
- For the period from the 16th to the end of the month – filing is due by the 15th day of the following month.
Simplified structure of the Excise Duty Tax Return (PP OA):
- The form is now divided into five sections (instead of the previous six), with detailed information on the return, the excise taxpayer, payment account and product name, excise duty calculation, including the calculation pursuant to Article 31 of the Excise Duty Law.
- Unified calculation section – the excise duty is no longer divided by parts of the month, but is now recorded in a single section.
For additional information or consultations, the Tasić & Partners team is at your disposal.