The Law on fees for the use of public goods (“the Law“) prescribes an obligation for legal entities and entrepreneurs that are deemed to have negative environmental impact to pay the fees for protection and improvement of the environment (“Eco-fee“).
Payers
The law prescribes the following fee payers:
- Legal entities and entrepreneurs performing certain activities with impact on the environment i.e. natural person making impact on the environment.
- Owners of freight vehicles and/or persons carrying out transport of oil and oil derivatives, raw materials, products and semi-products of chemical and other hazardous substances from industry or for industry in the territory of local self-government unit with the status of endangered environment on the territory of relevance for the Republic of Serbia.
Criteria for establishing the activities with environmental impact
The Regulation on criteria for the establishment of activities with environmental impact according to the degree of negative environmental impact caused by the performance of activities, the amount of fees (“the Regulation“) that entered into force on 7 December 2019, stipulates more detailed criteria for the establishment of activities with environmental impact and the amounts of fees for protection and improvement of the environment.
These criteria are established within prevailing activity of the fee payer, whereas prevailing activity shall mean:
- The activity registered with the Business Registers Agency;
- The activity through which the legal entity and/or entrepreneur realised most profit in the year preceding the year for which the fee for protection and improvement of the environment is being established.
The list of activities according to the degree of environmental impact – small, medium and large, is prescribed in appendix to the Regulation, while the amounts of fees are defined according to the degree of impact and the size of legal entity/entrepreneur.
For example, a medium legal entity whose activity has medium negative impact, shall be obliged to pay eco-fee in the amount of RSD 250,000.00 annually.
Deadline for applications
Article 138 of the Law prescribes that legal entities and entrepreneurs that are eco-fee payers shall be obliged by 31 July to file an application with information of relevance for the establishment of fee to local self-government unit in charge of the establishment, control and collection of public revenues.
The application shall also be submitted in case of change of information relevant for the establishment of fee, within 15 days after the change has occurred.
Application form is prescribed by the Rulebook on form, content and manner of submitting the application with information of relevance for the establishment of fee that the payer of fee for protection and improvement of the environment is obliged to submit to a local self-government unit, as well as application that the payer of fee for protection and improvement of the environment is obliged to submit to relevant local self-government unit and/or city administration monthly for taking over/delivering goods during a month.
This article is to be considered as exclusively informative, with no intention to provide legal advice.
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By Jovana Milic, Senior Associate, and Natalija Dukic, Associate, PR Legal
