Serbia Prepares Deposit-Return System: What Could This Mean for Retailers?

Serbia is preparing the introduction of a deposit-return system for beverage packaging, with implementation currently planned for 2027. The existing legal framework already provides a basis for such a system, but the final scope, deposit amount, implementation date and detailed obligations for retailers have not yet been finalized. 

The introduction of a deposit-return system for single-use packaging has again come into focus following reports in August 2026 that the system could start operating during 2027. Under the proposed model, consumers would pay an additional deposit when purchasing beverages in covered packaging and would receive the amount back when the empty packaging is returned.

Amounts of approximately 10 RSD for smaller packaging and 15 RSD for larger packaging have been discussed so far. However, these amounts should currently be treated as proposed values rather than final legally prescribed deposit amounts, as the relevant implementing legislation has not yet established them.

The broader legal basis already exists under Serbia's Law on Packaging and Packaging Waste, which provides for the possibility of establishing a deposit system for single-use packaging.

Once the system is formally implemented, the detailed framework is expected to regulate the collection of the deposit when covered products are sold, the acceptance of returned packaging and the refund of the deposit to consumers. The applicable types of packaging, deposit amount, collection and refund procedures and other implementation conditions need to be defined through further regulation.

Ongoing discussions indicate that PET bottles and cans could be included in the first phase of this model, while glass and multilayer beverage packaging could potentially be included subsequently (the full scope has not yet been finalized).

The Program for Waste Management in the Republic of Serbia for 2022–2031 provides the wider strategic framework for improving packaging-waste collection and recycling. The Ministry of Environmental Protection continues to use this Program as part of Serbia's current waste-management policy baseline.

For retailers, the planned system could have a direct operational impact because stores are expected to become an important point for packaging returns and deposit refunds. Depending on the final rules, returns could be handled manually or through Reverse Vending Machines (RVMs). This could require affected retailers to adapt store processes for accepting returned packaging, processing deposit refunds, storing collected packaging and coordinating its collection from stores.

There may also be implications for POS systems and retail software depending on the finalized framework and details of implementation that are yet to be defined. The final rules will need to clarify how the deposit should appear on receipts, its VAT treatment, and further details necessary for day-to-day work of affected business.

Having all of this in mind, what should retailers who sell products of such sort have in mind?

Retailers do not currently need to apply the reported deposit amounts based solely on the announced model. They should instead monitor the adoption of the implementing regulation that will likely determine the final implementation dates, covered packaging, deposit amount, retailer obligations and return/refund process.

At this stage, the distinction is important: Serbia has a legal and strategic basis for establishing a deposit-return system, but the detailed operational regime described in recent reports is not defined. Therefore, this change is not finalized, just in its preparatory phase currently.

The final implementing regulation will therefore be the development to watch from the retail perspective, because that is where the operational requirements necessary for POS, stores, packaging returns and deposit refunds should become sufficiently concrete.

Main official source is the Law on Packaging and Packaging Waste, particularly the provisions governing the deposit system for single-use packaging, with more regulations yet to come. Source

Tara Nedeljković, Team Lead of Legal Consultants at Fiscal Solutions