Fuel excise refund rights for Serbian farmers in 2024
Starting from January 1, 2024, a new regulation has been enacted, enabling Serbian farmers to reclaim paid fuel excise duties used specifically for agricultural purposes. This initiative offers a significant advantage to farmers, allowing them to file for a refund on excise duties for diesel and biofuel purchases.
Conditions and procedures:
Farmers can apply for an excise duty refund for a maximum of 100 liters of fuel. The process necessitates the submission of an electronic request through the e-Agrar platform along with supporting fiscal invoices validating the excise duty payment.
Limits and restrictions:
The regulation stipulates a cap on excise duty refunds for fuel, limiting it to 100 liters of both diesel and biofuel. Additionally, there's a restriction based on the cultivated land area, allowing claims for up to 100 hectares under specific crop cultivation.
Required documentation:
To facilitate the excise duty refund process, farmers need to furnish fiscal invoices clearly denoting the farm's registration number. For individual farmers, these invoices should contain pertinent personal information.
Request particulars:
The excise duty refund application should encompass detailed information about the purchased fuel, including purchase dates and quantities. Furthermore, it's imperative to specify the land details under specific crop cultivation for which the fuel was procured.
Procedure and consequences:
Post the request processing, farmers are granted the excise duty refund or have the opportunity to lodge an appeal.
It's crucial to note that if the excise duty refund is solicited based on erroneous data, the refunded amount must be returned with interest. Furthermore, the agricultural entity loses its active user status for subsidies until the debt is settled.