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Excise Tax

Excise Tax
EXCISE TAX AMOUNTS FOR OIL DERIVATIVES
 
Oil derivative   Excise tax amount until 31 December 2017  Excise tax amount from 1 January 2018  
Leaded petrol 56.71 RSD/Lt  58.41 RSD/Lt
Unleaded petrol  53.34 RSD/Lt 54.94 RSD/Lt
Gas oils   54.86 RSD/Lt 56.50 RSD/Lt
Kerosene 63.93 RSD/Kg 65.85 RSD/Kg
Liquefied petroleum gas  41.65 RSD/Kg 42.90 RSD/Kg
Other oil derivatives obtained from oil fraction with distillation range of up to 380°C   63.93 RSD/Kg 65.85 RSD/Kg
Bio fuels and bio liquids   53.59 RSD/Lt 55.20 RSD/Lt
AMOUNTS TO WHICH RETURN OF PAID EXCISE TAX CAN BE REALISED FROM 1 JANUARY 2018  
 
Oil derivative and intended use thereof  Prescribed excise tax amount  Amount to which paid excise tax is reduced   Return amount  
GAS OILS used:      
as engine fuel for transport purposes, transport  of passenger and goods  56.50 RSD/Lt 47.61 RSD/Lt  8.89 RSD/Lt  
for heating  56.50 RSD/Lt 7,32 RSD/Lt 49.18 RSD/Lt 
as energy fuel in production of electricity and heating energy  56.50 RSD/Lt 0.00 RSD/Lt  56.50 RSD/Lt  
for industrial purposes  56.50  RSD/Lt 0.00 RSD/Lt 56.50  RSD/Lt
KEROSENE used for industrial purposes  65.85 RSD/Kg 0.00 RSD/Kg 65.85 RSD/Kg
LIQUEFIED PETROLEUM GAS used for:        
as engine fuel for transport purposes, transport  of passenger and goods  42.90 RSD/Kg 24,06 RSD/Kg 18.84 RSD/Kg
for heating   42.90 RSD/Kg 6,27 RSD/Kg 36.63 RSD/Kg
for industrial purposes  42.90 RSD/Kg 0.00 RSD/Kg 42.90 RSD/Kg
OTHER OIL DERIVATIVES OBTAINED FROM OIL FRACTION WITH DISTILLATION RANGE OF UP TO 380°C used for industrial purposes 65.85 RSD/Kg 0.00 RSD/Kg 65.85 RSD/Kg
BIO FUELS used as engine fuel  for transport purposes, transport of passenger and goods  55.20 RSD/Lt  43,61 RSD/Lt 11.59 RSD/Lt
BIO LIQUIDS used:       
for heating  55.20 RSD/Lt  2,75 RSD/Lt 52.45 RSD/Lt
as energy fuel in production of electricity and heating energy  55.20 RSD/Lt 0.00 RSD/Lt 55.20 RSD/Lt
 
Pursuant to the Excise Tax Law, a buyer - end user of oil derivatives, bio fuels and bio liquids referred to in paragraph 1, items 3), 4), 5), 6) and 7) of this Article, who in terms of this Law is deemed to be a legal entity, entrepreneur, or physical entity, shall bear full excise tax costs prescribed by paragraph 1 of this Article through purchase price of oil derivatives, bio fuels and bio liquids, but shall be entitled to get recompensed for the paid excise tax pursuant to Articles 39a and 39b of this Law, depending on intended use of subject oil derivatives, bio fuels and bio liquids.

The buyer - end user of oil derivatives, bio fuel and bio liquids referred to in paragraph 1, items 3), 4), 5), 6) and 7) of this Article, shall be entitled to get recompensed for the paid excise tax in the amount equal to discrepancy between the amount defined in paragraph 1, items 3), 4), 5), 6) and 7) of this Article and the one defined in paragraph 5 of this Article.

The amended and supplemented provisions of Article 9, paragraph 5 of the Excise Tax Law (Official Gazette of RS, no. 103/15) have prescribed new amounts for returnable excise taxes paid for oil derivatives, bio fuels and bio liquids, depending on intended use of subject products. 

Staring from 1 January 2016, the right on return of paid excise tax for gas oils used as engine fuels for cargo vessels in internal river navigation shall be cancelled.
 
RETURN OF PAID EXCISE TAX FOR CERTAIN OIL DERIVATIVES DEPENDING ON INTENDED USE THEREOF 

Starting from 1 January 2016, the right on return of paid excise tax for oil derivatives can be exercised by buyer-end user who uses oil derivatives for the following:
  • transport of passengers and goods; 
  • heating of business and residential premises;
  • industrial purposes;
  • as energy fuel in the production of electricity and heating energy.
Staring from 1 January 2016, the right on return of paid excise tax for gas oils used as engine fuels for cargo vessels in internal river navigation shall be cancelled. 

The right on return of paid excise tax for oil derivatives used as engine fuel for transport purposes can be exercised by:
An entity involved in transport of passengers and goods in compliance with regulations pertaining to road transport of passengers and goods (legal entity and entrepreneur), in international, intercity, city and suburban public transport, as follows: 
  • national transporter involved in transport of passengers and goods 
  • national transporter involved in international transport of passengers and goods
  • taxi service involved in passenger transport;
The right on return of paid excise tax for oil derivatives used as engine fuel for transport purposes can also be exercised by an entity involved in transport activities for his/her own needs.
 
An entity can be involved in transport for his/her own needs as follows: for transport of goods as a part of his/her business activity (from the production facilities to the storage or points of sale, i.e. from the storage to the points of sale).
 
Entities can use motor vehicles for their own needs (except for passenger motor vehicles) which shall be clearly marked on the lateral sides of the vehicle, or in the lower right corner of wind shield glass, with the following wording "Transport for own needs", if they are supplied with appropriate document (decision) issued by the competent authority (ministry responsible for traffic and transport) stating that delivery vehicles are used for transport purposes for which the obligor fulfills all requirements pertaining to equipment, pursuant to regulations pertaining to road transport.
 
The right on return of paid excise for oil derivatives can be exercised by a producer or importer of oil derivatives for own transport of such oil derivatives.
 
The application for return of paid excise tax shall be submitted to competent tax administration, and the return shall be effected on quarterly basis.
 
Entities who can exercise the right on return of paid excise tax for oil derivatives (gas oil and LPG) used for heating of business or residential premises shall be the following:
  • company (legal entity, entrepreneur, direct and indirect user of budget funds, institutions, etc.), owner of the premises, user of business premises, i.e. a tenant; 
  • physical entity - owner of the flat, i.e. physical entity, a tenant.
Quantities of fuel used in business premises shall not be limited, while physical entities can use maximum of 1,500 Lt of gas oil, i.e. 1,500 kg of LPG for one heating season (for a flat of 100 m2).
 
The application for return of paid excise shall be submitted to competent tax administration, and the return is effected on monthly basis. 
 
The right on return of paid excise tax referred to in Article 9, paragraph 1, items 3), 4), 5) and 6) of the Excise Tax Law (gas oils, kerosene, LPG and other oil derivatives with distillation range of  up to 380oC can be exercised by an entity using such oil derivatives for industrial purposes. 
 
Amendments made to the Rulebook on return of excise tax have set forth the conditions, manner and procedures for exercise of rights on return of paid excise tax on products used for industrial purposes and has defined a List of gas oils used for industrial purposes for which return of paid excise tax can be obtained.
 
The Law on Amendments of the Excise Tax Law from December 2015 precisely defined that when exercise of right on return of paid excise tax for gas oils used for industrial purposes is the matter, return of paid excise tax can be exercised only if such fuel is used as energy fuel. We would like to stress that these amendments have only more precisely defined the mentioned provision in sense that return of paid excise tax for gas oils cannot be exercised when such fuels are used as propellant fuels, but only when they are used as energy fuel for industrial purposes, which has also been the case so far.
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