All legal entities and entrepreneurs who produce or import products that become special waste after use have the obligation to submit an annual report on products that become special waste streams after use.
The said persons are obliged to submit the report to the Environmental Protection Agency no later than March 31, 2022, for the previous year.
The taxpayer is obliged to keep records on the quantity and type of produced and imported products that after use become special waste streams and based on these data prepares an annual report on the quantity and type of produced and imported products that after use become special waste streams placed on the market of Serbia.
Products that after use become special waste streams are:
- tires for motor vehicles (cars, buses, trucks, motorcycles, etc.), agricultural and construction machinery, trailers, aircraft, towed machinery, other machinery, and other similar products, placed on the market as a separate product and tires that are an integral part of vehicles;
- batteries and accumulators;
- mineral and synthetic oils, except base mineral and synthetic oils used as raw materials in the production of new products and lubricants and oils that cannot be collected for treatment;
- electrical and electronic products whose operation depends on electric current or electromagnetic fields, as well as products intended for production, transmission, and measurement of current and electromagnetic fields, for use at voltages not exceeding 1,000 V for alternating current and 1500 V for direct current;
- vehicle of category M1 or N1, a motor vehicle with three wheels, except motor tricycles (category L5 – heavy tricycle), in accordance with the regulations governing road safety;
- medicines that remain in possession after the expiration of the deadline and are collected from citizens.
The amount of the fee is defined in the Law as 5% of the value of VAT, except for monitors with cathode ray tubes where the obligation is 10% of VAT.
