Notice on the Submission of a Tax Return for the Calculation of Excise Duty on Electricity for Final Consumption and/or Compressed Natural Gas Used for the Propulsion of Vehicles
Print Page21. 01. 2026.
We hereby inform taxpayers that the Regulation on the Method and Procedure for the Calculation and Payment of Excise Duty on Electricity for Final Consumption and on Compressed Natural Gas Used for the Propulsion of Vehicles (“Official Gazette of the Republic of Serbia”, No. 90/25), applicable as of 1 January 2026, prescribes a new tax return form for the calculation of excise duty on electricity for final consumption and/or compressed natural gas used for the propulsion of vehicles (Form PP OAELKPG).
The above-mentioned tax return shall be submitted within 15 days following the end of the accounting period in which the electricity consumption was read, or following the end of the accounting period in which compressed natural gas was compressed, placed on the market, or consumed for the operation of the taxpayer’s own vehicles.
Accordingly, starting from the January 2026 accounting period, the tax return for the calculation of excise duty on electricity for final consumption and/or compressed natural gas used for the propulsion of vehicles shall be submitted using the new Form PP OAELKPG.