Regulation on the form, content and manner of submitting a tax return for the import tax on carbon-intensive products, the manner of exercising the right to a tax credit, the method of calculating the amount of the tax credit and the documentation required for verification of payment in the country of origin.

This Regulation determines and provides for the form, content and necessary method of submitting a tax return for the calculation and payment of tax on the import of carbon-intensive products and the accompanying documentation submitted with such tax return request/procedure, as well as the method of exercising the right to a tax credit, the method of calculating the amount of the tax credit and the documentation required for verifying the payment of the price of GHG emissions in the country of origin. The tax return for the calculation and payment of tax on the import of carbon-intensive products shall be submitted on Form PP UUIP – Tax return for the calculation of tax on the import of carbon-intensive products, which sample is given in the Annex of this text. All monetary amounts shall be entered in dinars (RSD-Serbian national currency), without decimals, except for the amount of tax per ton of CO₂eq in RSD, which shall be entered with two decimals. Emission quantities are expressed in tons of carbon dioxide equivalent (t CO₂eq), with two decimal places.