At its session held on 27 May 2021, Serbian Parliament adopted the Law on Amendments to the Law on Excise Duty (Law). The Law is published in the Official Gazette of the Republic of Serbia no. 53 dated 28 May 2021.

The Law entered into force on 5 June 2021.

Important amendments are presented below.

Change of excise duties on spirits

Unlike the previous provision where the excise duty was paid per liter of alcoholic beverage in the amounts prescribed by the law
(and which could be different, depending on the type of alcoholic beverage), the Law defines excise duty on spirits in the amount of RSD 46,250 per hectoliter of pure alcohol, measured at the temperature of 20掳C.

The excise duty is calculated by multiplying the base by a number indicating the volume of alcohol expressed in hectoliters in the finished product.

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