carbon

Serbia’s Carbon Tax Rules Bring Factory Emissions Data Into Tax and Trade Compliance

Serbia has completed a key part of the administrative framework for its new carbon-tax regime, linking industrial emissions data with tax filings, customs records and investment documentation. The Ministry of Finance published three rulebooks in July 2026 covering forms, supporting documentation and data-exchange procedures for the domestic greenhouse-gas emissions tax and a parallel levy on imported carbon-intensive goods. The regulations entered into force on 23 July 2026, following the introduction of both taxes on 1 January 2026. The domestic carbon…