We would like to point out on few changes concerning the fee for environmental protection and improvement (“Eco tax”).

By amending the regulations governing the collection of local public revenues, the Eco tax is also affected.

The deadline for submission of the application, which is normally submitted once a year, has been shortened from the end of July to 30th April.

The payment dynamics have also changed. It will be paid quarterly from the moment of receiving the respective resolution for the current 2024. Until a resolution for 2024 is enacted and delivered, taxpayer should continue to perform payments on monthly basis, as in previous years.

Changes were also made within the field of taxpayers. Branches of legal entities are recognized as taxpayers, while it is determined that associations and entrepreneurs, during the period of registered suspension of activities, are not obliged to pay the Eco tax. Budget funds users, residential buildings, mandatory social insurance organizations, as well as churches and religious communities are exempt from paying the Eco tax, except in the case of performing business or other activities.

Legal team of GCLegalTax

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