Countries / Europe
Serbia
Overview
Every pack of cigarettes, alcoholic drinks and coffee for final consumers must carry a control excise stamp before production or import. Beer and drinks under 5% alcohol are exempt. The stamps carry a QR code, and the Ministry of Finance runs them through the central e-akciza system. Serbian exporters to Russia, the EAEU and Uzbekistan already apply those countries’ codes as well.
If you supply this market
- Hold the licence of a manufacturer or importer of excise goods.
- Order stamps from the authority for each batch: Control excise stamps and the e-akciza system.
- Apply a stamp to every unit before release and activate it in the system.
- Keep stock and reports in line: unstamped goods can be seized.
Timeline
Already in force
- 1 Jan 2026Amended Law on Excise Duties applies (Official Gazette 109/2025)
What the code looks like
Tax stamp on each unit
- Physical stamp
- Applied to every pack or bottle, usually by the manufacturer or importer
- Serial number + 2D code
- Issued by the tax authority; the manufacturer applies it
- Check
- Inspectors and often consumers scan it to confirm the duty was paid
Frequently asked questions
Is product marking mandatory in Serbia?
Only excise goods carry tax stamps: Control excise stamps and the e-akciza system. Other consumer goods are not marked.
What is already in force?
1 Jan 2026: Amended Law on Excise Duties applies (Official Gazette 109/2025).
What code goes on the product?
Control excise stamps with a QR code holding product data.
Is aggregation required?
No.
What changes next?
No announced changes found yet.
Do Serbian exporters need Russian or EAEU codes?
Yes, for product groups marked in the destination country. The codes come from that country’s system and are printed on the line in Serbia, or applied later in a warehouse.
Does coffee need an excise stamp in Serbia?
Yes. Coffee packs for final consumers carry a control excise stamp, like cigarettes and spirits.
Where can I check the rules?
Start with Paragraf: Law on Excise Duties (consolidated). All sources are listed at the end of this page.