On 6 December 2019, the Government of the Republic of Serbia adopted a Regulation which governs the criteria for determining activities that affect the environment by the amount of pollution generated by the activity, the entities of payment, the amount of the fees, the conditions for exemption or reduction of the fee, as well as the criteria relevant for the environmental impact of individuals. (“Regulation”).
The adoption of the Regulation has created the conditions for collecting significant funds for environmental protection and improvement and for reducing the negative impact on the environment.
The environmental fee is payable by legal entities, sole traders, and individuals.
Legal entities pay the fee depending on the size of the legal entity and the amount of adverse impact their activities have on the environment.
Sole traders have the same status as micro legal entities in terms of the amount of the environmental protection fee they pay.
The amount of the fee is determined annually, the highest fee being RSD 2 million (approx. EUR 17,000). This amount is payable by large legal entities for major negative impact on the environment. The minimum prescribed fee is RSD 5,000 (approx. EUR 43), payable by micro legal entities and sole traders for a small negative impact.