New Rulebook on Excise Duties: Introduction of Electronic Filing of Excise Tax Returns and the New PP OA Form, Effective January 16, 2027.
The latest amendments to the Rulebook governing the calculation and payment of excise duty, record-keeping, data submission, and excise tax returns have been published in the Official Gazette of the Republic of Serbia (No. 69/2026).While the amendments do not introduce substantive changes to the excise duty calculation rules, they bring several important procedural updates for excise taxpayers:
Further digitalization of compliance – production standards will no longer be submitted in paper form. Instead, they must be attached electronically to the excise tax return in PDF or JPG format.
New PP OA Excise Tax Return Form – a redesigned tax return has been introduced, aligned with Serbia’s electronic tax filing system and the technical requirements of the Tax Administration.
More detailed reporting requirements – the Rulebook further specifies the content of the tax return, including the types of returns, amendments, filing grounds, and the reporting of calculated excise liabilities.
Effective date: The new PP OA form will apply to tax returns for the accounting period from 16 to 31 January 2027, while returns relating to earlier periods will continue to be filed using the current form.
Although these amendments are primarily procedural rather than substantive, they represent another step in Serbia’s ongoing digitalization of tax administration and require excise taxpayers to adapt their internal compliance procedures and electronic filing systems accordingly.
For additional information or consultations, the Tasić & Partners team is at your disposal.