Two important notices relating to the amendments to the Excise Duties Act (“Official Gazette of Montenegro”, No. 160/25) and the new rules for exercising the right to an excise duty refund as of 1 January 2026 have been published on the eCarina website. Although they concern different beneficiaries, both notices have a common objective – more precise definition of the competent authorities and deadlines for submitting applications.
Excise duty refund for agricultural holdings
Beneficiaries of the right to an excise duty refund on mineral oils used to power agricultural machinery on registered agricultural holdings will no longer exercise this right before the customs authorities as of 1 January 2026.
On the basis of the amendments to Article 30a of the Excise Duties Act, the right is now exercised by submitting an application to:
- the administrative authority competent for agricultural affairs, or
- the Ministry of Agriculture, Forestry and Water Management.
A refund of the paid excise duty is granted if gas oil is used exclusively to power agricultural machinery on a registered agricultural holding, and the detailed procedure is prescribed by the provisions of Article 30a of the Excise Duties Act.
New deadlines for entrepreneurs engaged in scheduled passenger transport
The second important amendment concerns entrepreneurs performing the activity of scheduled passenger transport in road traffic.
By the amendment of Article 30, paragraph 3 of the Excise Duties Act, the deadline for submitting an application for a paid excise duty refund on purchased gas oil has been changed.
Instead of the previous deadline of 30 days after the end of the month, the new system provides for:
- submission of the application within 15 days from the end of the quarter in which the gas oil was purchased.
For 2026, this practically means that the first applications may be submitted no earlier than 15 April 2026.
What is common to both beneficiaries?
Both agricultural holdings and entrepreneurs in scheduled passenger transport should pay special attention to:
- the changed competence for decision-making (for agriculture – the competent ministry),
- the new deadlines for submitting applications (for scheduled transport – a quarterly deadline),
- the application of the new rules as of 1 January 2026.
These amendments require timely adjustment of internal records on fuel purchases and planning of application submissions in accordance with the new procedures.
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