The CO₂ tax framework in Serbia is now fully in place. During July 2026, five rulebooks were adopted, defining the reference and default emission values, tax return forms, and data exchange procedures between the Customs Administration and the Tax Administration. All rulebooks enter into force on the eighth day following their publication, making the emissions taxation system introduced by the 2025 legislation fully operational. Taxpayers now have clear rules for calculating and reporting their CO₂ tax obligations.
At Crowe Serbia, our Tax Experts carefully monitor all legislative changes that may affect the business of our clients.
Read the document below for more details on these regulations: