New Administrative Fees Effective from July 1

According to the Tax Administration, the updated fees apply to specific tariffs and administrative services.

Key changes include:

• 420 RSD fee for submitting a request, unless otherwise regulated by law.
• For requests related to residency confirmation to apply double taxation avoidance agreements:
  • Natural persons pay 2,270 RSD
  • Legal entities pay 6,210 RSD
• 2,560 RSD fee for filing an appeal against a decision made by the Tax Administration in administrative proceedings.
• 720 RSD fee for a decision, unless otherwise specified.
• 420 RSD fee for issuing a certificate or official confirmation.
• For copies of acts or documents, the fee is 530 RSD per half sheet of the original.

Some total amounts are defined where multiple steps are involved:

• A tax certificate request carries a combined fee of 840 RSD, split into 420 RSD for the request and 420 RSD for the certificate itself.
• A request for postponement of tax debt payment totals 1,140 RSD, consisting of 420 RSD for the request and 720 RSD for the decision.

These changes are part of a broader effort to standardize administrative procedures and ensure transparency in the fee structure across the country.