Information of relevance regarding the submission of the application for determination of the environmental protection and improvement fee (eco-fee)
The application for the determination of the environmental protection and improvement fee shall be submitted on an annual basis to the competent authority of the local self-government unit, i.e. the local tax administration, according to the registered seat of the liable entity. The obligation to submit the application and to pay this fee arises from the regulations governing charges for environmental protection and improvement, while the amount of the liability is further determined in accordance with the criteria prescribed by the Regulation on the Criteria for Determining Activities Affecting the Environment and the Amounts of Fees (“Official Gazette of the Republic of Serbia”, No. 30/2024).
The obligation to submit the application applies to legal entities and entrepreneurs, including lump-sum taxed entrepreneurs.
The application may be submitted:
- Electronically, via the local tax administration portal, using a qualified electronic signature or eID account,
- Directly, by filing with the competent authority,
- by post, in accordance with the applicable rules on delivery of documentation.
In accordance with the relevant criteria, activities are classified into those with low, medium and high adverse environmental impact, while liable entities are further differentiated by their size; consequently, the amount of the fee is not uniform for all entities. Additionally, it is prescribed that the amount of the fee may not exceed 0.4% of the total revenue generated in the preceding financial year.
The deadline for submission of the application for 2026 is 30 April.
Upon submission of the application, the competent authority issues an administrative decision determining the annual amount of the fee, as well as the payment details. As a rule, the payment is effected on a quarterly basis, in four equal instalments.
Failure to submit the application within the prescribed deadline, as well as irregular settlement of the due liability, may result in the accrual of statutory default interest and the initiation of appropriate proceedings in accordance with the applicable regulations.
For additional information or consultations, the Tasić & Partners team is at your disposal.