If you have never heard of the Law on Forests and Forest charge, be aware! On the addresses of all companies in Serbia are arriving since last year payment slips with this fee. The fee for this newly introduced tax is calculated by the rate of 0, 025% of the total turnover of a company (Article 86 of the Law on Forests).
This fee must be paid by all companies, regardless of whether their activity is related or not cover exploitation of forests! On the other side, forest owners and users - which is regulated by law, pay a fee for use of the forest, but all the others, that means all companies, have an obligation to pay compensation for protecting and enhancing forest functions.
Forest Law has prescripted that public companies and legal entities established by the Republic of Serbia have not the obligation to pay these fees.
According to this law, the calculation and payment of fees each legal entity is required to perform up to 15th day of the month for the previous month.
The full text of the forests can be downloaded in the download section, subsection Laws and Regulations.