Environmental Tax in Serbia: A Complete Guide to Calculation and Payment

What is the Eco-Tax and Who Pays It?

The environmental tax, or eco-tax (ekološka taksa), is a mandatory annual fee for the protection and improvement of the environment in Serbia. Its payment is not dependent on the chosen tax system, whether it's a lump-sum system or bookkeeping.

• Sole proprietors on the lump-sum tax system (preduzetnik paušalac).
• Sole proprietors who maintain accounting records (preduzetnik knjigaš).
• Limited Liability Companies (d.o.o.).

It is important not to confuse the eco-tax with the waste collection fee, which in some cities, like Novi Sad, is called 'čistoća'. The eco-tax is a separate obligation aimed at compensating for the overall environmental impact of a business, and it is levied in all Serbian cities.

Calculating the Tax Amount: Key Factors

The amount of the eco-tax is individual and depends on two main criteria: the size of the company and the degree of negative environmental impact from its activities. The type of taxation (e.g., lump-sum) does not directly affect the amount but is used to determine the entrepreneur's annual income.

The size of the company is determined in accordance with the Law on Accounting, and a separate category is provided for sole proprietors without employees. The degree of impact depends on the main activity code (šifra delatnosti) registered with the Serbian Business Registers Agency (APR).

For example, a lump-sum entrepreneur in IT (code 6201) with no employees, who worked for the entire year, typically pays the minimum rate, which is 5,000 dinars per year. However, if the business activity involves medium or high impact, the tax amount can be significantly higher, even for a sole proprietor without employees.

Deadlines and Conditions for Filing

The application for the eco-tax calculation is submitted annually. Starting from 2024, the filing deadline is April 30th. In previous years, the deadlines may have varied.

• In 2024: by April 30, 2024.
• In 2025: by April 30, 2025.

If you missed the deadline and your business was registered before that date, you must file the application as soon as possible. If the business was started after the deadline, the first application is filed the following year.

There is a special rule for newly registered companies. If you started your business, for example, in 2025, you file the application for the year 2025 within that same year. Since the income data is reported for the previous year (2024), your income will be zero. The tax amount will also be zero, and the application will receive the status 'Rejected' (Одбијена), which is normal.

If your business was inactive (frozen) for the entire previous year, you are still required to file an application, but it will be a zero filing. If the business was inactive for part of the year, lump-sum entrepreneurs should report the sum of the tax bases for the months they were active, while 'knjigaši' (bookkeepers) should report the income from their accounting records for the period of activity.

Step-by-Step Guide to Online Filing on the lpa.gov.rs Portal

The primary method for filing is online through the local tax administration portal (lpa.gov.rs). This requires a qualified electronic signature (КЭП) or the ConsentID mobile application. In-person filing at local offices (gradska uprava) is being phased out.

1. Log in to the lpa.gov.rs website using your electronic signature.
2. Navigate to the 'Poreska prijava za EKO naknadu' section.
3. Click the 'UNOS PRIJAVE' button to create a new application.
4. In the first form, select the registration municipality (Opštinu) and the year for which the application is being filed (Godinu).
5. Fill out the main form, providing company details, the main business activity, and the income for the previous year. For lump-sum sole proprietors, the income is the sum of all tax bases (osnovica) from the previous year's tax assessment.
6. In the company size section (Veličina obveznika), sole proprietors without employees should select 'Preduzetnik'.
7. Specify the reporting period (usually from 01.01 to 31.12).
8. After completing all fields, click 'SAČUVAJ' (Save), and then 'POTPIŠI I PODNESI PRIJAVU' (Sign and Submit Application).

After successful submission, the application will receive the status 'Podneta' (Submitted). If you filed a zero declaration, the status will change to 'OBRADENA' (Processed) after some time, and no further action will be required.

Receiving the Decision, Payment, and Checking for Debt

After the application is processed, the tax authority issues a decision (rešenje) specifying the final tax amount and payment details. The decision may be sent by mail to the company's legal address or to the eSanduče electronic mailbox if you have linked your residence permit number to your sole proprietorship. This usually happens 2-4 months after the filing deadline.

The tax can be paid in a single payment or divided into four equal quarterly installments. It is recommended to make the payment from a business account. If you receive the decision after the specified payment due date, you will also need to pay any accrued penalties to the same account.

• Log in and navigate to the 'PORESKE OBAVEZE' section, then to 'Upit stanja'.
• The system will display the balance on your accounts. A red color in the 'Saldo' column indicates a debt.
• By clicking 'PLAĆANJE OBAVEZA', you can select the accounts with outstanding debt and generate a single payment slip (PDF file) for payment at a bank, post office, or via online banking. For online payments, the payment code (Šifra plaćanja) must be changed to 253.