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Application for Determining of Fee for Protection and Improvement of the Environment for 2021

Application for Determining of Fee for Protection and Improvement of the Environment for 2021

Serbia
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The fee for 2021 is determined by the decision of competent authority on basis of applications of payers that are obliged to submit them no later than 31 July 2021.

The application is filed on the prescribed forms where applicants enter their information, degree of negative impact on the environment – according to classification contained in special regulation, and mark the size of legal entity – according to the regulations on accounting.

Application in Form 1 can be filed electronically, through LPA portal, or in paper form. Submission of Form 2 is not possible in electronic form, hence the application is done exclusively in paper.

For determining of fee for 2021, the information on business profit for 2020 needs to be entered.

If a payer performs the activity in the territory of several local self-government units, the application is filed to responsible authority on the territory of each of the local self-government units where the activities are performed.

Please be reminded that payers are obliged, before the fee for 2021 is determined, to pay an advance fee in equal monthly installments, within 15 days upon the expiry of the month and in the amount of monthly fee in the preceding year.

Who are the payers?

The payers of this fee are:

  1. Legal entities and entrepreneurs performing certain activities with impact on the environment i.e. natural person making an impact on the environment;
  2. Owners of freight vehicles and/or persons carrying out transport of oil and oil derivatives, i.e. raw materials, products, and semi-products of chemical and other hazardous substances from industry or for the industry in the territory of local self-government unit with the status of the endangered environment on the territory of relevance for the Republic of Serbia.

According to the prevailing actions of responsible authorities and according to certain expert comments, the payers also include: associations and other non-profit organizations; companies in bankruptcy or liquidation procedure; flat rate taxpayers; branches of foreign companies; entrepreneurs who temporarily unregistered their activity; legal entity i.e. entrepreneur who ceased to perform the activity during the period that the fee amount is determined, for the period of activity performance.

On the other hand, the following persons are not deemed as fee payers: registered farm; a natural person who is VAT payer; inactive legal entities; entrepreneurs who registered temporary cessation of performance of activity; users of budget funds; residential buildings; organizations of mandatory social insurance; churches and religious communities; representative offices of foreign legal entities.

This article is to be considered as exclusively informative, with no intention to provide legal advice. If you should need additional information, please contact us directly.

By Natalija Djukic, Associate, PR Legal

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