As of that date, the tax return for the calculation of excise duty shall be submitted within the deadlines prescribed for the payment of excise duty, as follows:

• no later than the last working day of the month for the amount of excise duty calculated for the period from the 1st to the 15th day of the month (e.g. for the calculation period from 1 January 2026 to 15 January 2026, the deadline for submitting the tax return and paying excise duty is 30 January 2026).
• no later than the 15th day following the end of the month for the amount of excise duty calculated for the period from the 16th day to the end of the previous month (e.g. for the calculation period from 16 January 2026 to 31 January 2026, the deadline for submitting the tax return and paying excise duty is 18 February 2026, taking into account non-working days due to public holidays).

In this regard, starting with the calculation period from 1 January 2026 to 15 January 2026, the tax return for the calculation of excise duty shall be submitted using Form PP OA, prescribed by the Regulation on Amendments and Supplements to the Regulation on the Method of Calculation and Payment of Excise Duty, the Type, Content and Method of Keeping Records, Data Submission and Submission of Tax Returns (“Official Gazette of the Republic of Serbia”, No. 59/25).
The said tax return form is available on the Tax Administration’s ePorezi portal under the name PP OA - new.

The payment of the calculated excise duty shall continue to be made by reference to the approval number, formed in accordance with the model KKŠOPPIBMMGGP, or, in the case of payment of excise duty on coffee to account 840-717521843-11 – Excise Duty on Coffee Produced in the Country, in accordance with the model KK601PIBMMGGP, where MM denotes the calendar month to which the relevant calculation period relates, and P denotes the code of the part of the calendar month (code 1 for the period from the 1st to the 15th day of the month, and code 2 for the period from the 16th day to the end of the month).    

The above-mentioned tax return shall be submitted within 15 days following the end of the accounting period in which the electricity consumption was read, or following the end of the accounting period in which compressed natural gas was compressed, placed on the market, or consumed for the operation of the taxpayer’s own vehicles.

Accordingly, starting from the January 2026 accounting period, the tax return for the calculation of excise duty on electricity for final consumption and/or compressed natural gas used for the propulsion of vehicles shall be submitted using the new Form PP OAELKPG.

Taxpayers may file and submit the tax return using Form PP OPO-K via the Tax Administration’s ePorezi portal, as well as through the Freelancers portal.

More detailed information regarding the procedure for fulfilling this tax obligation is available in the User Instructions for submitting a tax return on calculated self-taxation and related contributions on income earned quarterly by an individual as a taxpayer (PP OPO-K) , published on the website of the Tax Administration of the Republic of Serbia, as well as on the Freelancers portal. 

The delivery of tax decisions and reports on the method used to determine lump-sum income will be carried out electronically, by posting them in the tax mailbox on the Tax Administration’s ePorezi portal, starting from January 19 and in the days to follow.

In accordance with the provisions of the Law on Tax Procedure and Tax Administration, a tax decision is considered delivered on the date it is posted in the taxpayer’s tax mailbox.

Monthly advance payments of tax and mandatory social security contributions for 2026 shall be paid using a reference number, which includes the payment authorization number (BOP) assigned for 2026. The deadline for payment of the first advance installment for January 2026 is February 18 (the original deadline is February 15; however, due to a public holiday and a non-working day, the deadline is postponed to the first following working day).

Along with the tax decisions, taxpayers will receive sample completed payment slips for tax and mandatory social security contributions, including a QR code.

We remind taxpayers that access to the Tax Administration’s ePorezi portal is available:

1. using a Qualified Electronic Certificate
2. using an eID account, i.e. the ConsentID mobile application and a cloud-based certificate, provided they have an eID user account on the electronic identification portal, and
3. using a Qualified Electronic Certificate and the SmartBox application. All necessary instructions are available to portal users at https://eporezi.purs.gov.rs/.

Taxpayers may obtain additional information through the Tax Administration’s Contact Center (0700/700-007 and 011/6969069) or at the “Your Tax Officer” service desk at Tax Administration branch offices.

The goal of this joint activity to produce video material is to make it easier for newly registered flat-rate taxpayers to start their business by providing basic information regarding the fulfillment of tax obligations. In this way, we strive to educate individuals who are encountering tax regulations for the first time and to enable them to navigate the tax administration system more easily.

Educational video material is available on the Tax Administration website in the Services section in the banner titled Flat-rate Entrepreneurs.

We would like to remind you that the Tax Administration sends a welcome letter to all newly registered taxpayers— legal entities and entrepreneurs — into their tax inbox immediately after registration. This is how cooperation between taxpayers and the Tax Administration begins, with the hope that it will develop successfully, in mutual interest and to the satisfaction of both parties.

The notification is submitted electronically via the Tax Administration’s eTax portal. Please note that the notification on opting for the payment of personal salary is not submitted annually. Once the notification is submitted, the taxpayer retains the status of a taxpayer who pays personal salary until a notification on cessation of such payment is submitted.

Personal salary, in accordance with the Personal Income Tax Law, represents a monetary amount that an entrepreneur or agricultural sole proprietor may choose to pay to themselves, in which case the personal salary and the related tax liabilities are recorded in the business books as the taxpayer’s monthly personal remuneration.

A person who starts conducting a business activity as an entrepreneur or agricultural sole proprietor shall submit the notification on opting for the payment of personal salary exclusively at the time of registration with the organization responsible for maintaining the register of business entities, which will forward the request to the Tax Administration.

A person who starts conducting a business activity and does not register with the organization maintaining the register of business entities shall submit the notification on opting for the payment of personal salary electronically via the Tax Administration portal, within 5 days from the registration with the Tax Administration, i.e., the day of assignment of the Tax Identification Number (PIB), and no later than 31 December of the current year.

Filing a tax return on Form PPP-PD and paying mandatory social security contributions, calculated on the lowest monthly base for contribution calculation, for unpaid wages for October.

05.12.2025.

Submission of notifications on concluded contracts for the performance of live entertainment programs of popular and folk music and other entertainment programs in the month of November, using the OZU Form.

Submission of the report on compliance with the obligation to employ persons with disabilities for the month of November, using the IOSI Form, and payment of funds.

10.12.2025.

Filing a tax return for tax on non-life insurance premiums using Form PP-PPNO and paying the tax for the month of November.

Filing a tax return for value added tax on Form PPPDV and paying VAT for the month of November by the tax debtor under Article 10 of the VAT Law.

15.12.2025.

Payment of the advance instalment of tax and contributions on income from self-employment for the month of November.

Submission of the notification by entrepreneurs and agricultural entrepreneurs on their decision to pay personal salary in 2026.

Submission of the notification by entrepreneurs and agricultural entrepreneurs stating that they will not be paying personal salary in 2026.

Payment of contributions for priests and religious officials, domestic citizens employed abroad, and foreign pension recipients for the month of November.

Filing a tax return on calculated contributions for mandatory social insurance for founders or members of a company, on Form PP OD-O, and payment of mandatory social insurance contributions for the month of November.

Filing a tax return for value added tax using Form PPPDV and paying VAT for the month of November.

Submission of the PID VAT 1 Form for the month of November if any of the criteria for acquiring the status of a VAT payer predominantly supplying goods abroad were met in that month.

Payment of the advance corporate income tax instalment for the month of November.

Payment of calculated excise duty for the period from November 16 to 30.

Filing a tax return for the calculation of excise duty for the month of November on Form PP OA.

Filing a tax return for the calculation of excise duty on electricity for final consumption for the month of November on Form PP OAEL and payment of excise duty.

31.12.2025.

Filing a tax return on Form PPP-PD and paying mandatory social security contributions, calculated on the lowest monthly base for contribution calculation, for unpaid wages for November.

Payment of calculated excise duty for the period from December 1 to 15.

*The deadline for obligations falling due on a non-working day is moved to the first following working day, except for the deadline for payment of excise duty calculated for the period from the 1st to the 15th day of the month, which is moved to the last working day of that month.

After that, the Tax Administration will ex officio file tax returns for the previous month for all taxpayers who failed to file their PP OD-O tax return on time, after the 15th of each month.

Taxpayers for whom a tax return is filed ex officio will receive a Notice in their tax mailbox on the Tax Administration portal (ePorezi).

In the event that the tax return of the PP OD-O ex officio contains an error that results in an incorrectly determined amount of tax liability, or an omission of another type, the taxpayer may file an amended tax return in accordance with the provisions of Article 40 of the ZPPPA, while if the taxpayer believes that they are not obligated to file a tax return for the accounting period for which the tax return was files ex officio, they may submit a Request for Correction of the Error (Form ZIG) to the Tax Administration, with the aim of a reversal/cancellation.

In accordance with the provisions of the Law on Contributions for Mandatory Social Insurance, the founder or member of a business company is an insured person - a natural person who works in a business company of which he is a founder or member, regardless of whether he has established an employment relationship with the business company. In addition to the employment relationship, work also includes the representation of the business company based on entry in the register of the competent organization. The base for contributions for mandatory social insurance for founders or members of a business company is at least the lowest monthly base from Article 37 of the Law on Contributions for Mandatory Social Insurance. The above contributions are paid by the 15th of the month for the previous month.

Submission of notifications on concluded contracts for the performance of variety programs of popular and folk music and other entertainment programs in the month of October, on the OZU form.

Submission of reports on the fulfillment of the obligation to employ persons with disabilities on the IOSI form for the month of October and payment of funds.

10.11.2025.

Filing tax returns for non-life insurance premiums on Form PP-PPNO and paying non-life insurance premiums for the month of October.

Filing tax returns for value added tax on Form PPPDV and paying VAT for the month of October by the tax debtor in accordance with Article 10 of the VAT Law.

17.11.2025.

Payment of advance tax and contributions on income from self-employment for the month of October.

Payment of contributions for priests and religious officials, domestic citizens employed abroad and foreign pensioners for the month of October.

Payment of contributions for farmers and independent artists for the fourth quarter of 2025.

Filing tax returns on calculated contributions for mandatory social insurance for founders, i.e. members of a company, on form PP OD-O and paying contributions for mandatory social insurance for the month of October.

Filing tax returns for value added tax, on form PPPDV, and paying VAT for the month of October.

Submission of the PID VAT 1 form for the month of October if one of the criteria for acquiring the status of a VAT taxpayer who predominantly sells goods abroad is met in that month.

Payment of advance corporate income tax for the month of October.

Payment of calculated excise duty for the period from October 16th to 31st.

Filing tax returns for excise duty calculation for the month of October, on Form PP OA.

Filing tax returns for the calculation of excise duty on electricity for final consumption for the month of October, on form PP OAEL and paying the excise duty.

28.11.2025.

Payment of calculated excise duty for the period from November 1 to 15.

*The deadline for obligations that fall due on a non-working day is moved to the first following working day, except for the deadline for payment of excise duty calculated for the period from the 1st to the 15th day of the month, which is moved to the last working day of that month.

The replacement of the forms was carried out based on the Regulation on amendments to the Regulation on further conditions, manner and procedure for exercising the right to a refund of paid excise duty on oil derivatives from Article 9, paragraph 1, items 3), 5) and 7) of the Law on Excise Duties, used for transport purposes and for heating ("Official Gazette of the Republic of Serbia", number 68/2025) . The previous forms, which were in use until September 30, 2025, cease to be valid.

The taxpayers are required to submit requests exclusively on new forms starting from October 1, 2025.

The new forms REF-G - Request for refund of excise duty paid on oil derivatives, i.e. bioliquids from Article 9, paragraph 1, items 3), 5) and 7) of the Law on Excise Duties for the period from __.__.20__ to _._.20__, and REF-T - Request for refund of excise duty paid on oil derivatives, i.e. biofuels from Article 9, paragraph 1, items 3), 5) and 7) of the Law on Excise Duties for the period from __.__.20__ to _._.20__, are available on the Tax Administration website in the section Legal entities / Entrepreneurs / Natural persons - Tax returns and forms.

Submission of notifications on concluded contracts for the performance of variety programs of popular and folk music and other entertainment programs in the month of September, on the OZU Form.

Submission of a report on the fulfillment of the obligation to employ persons with disabilities on the IOSI Form for the month of September and payment of funds.

10.10.2025.

Filing a tax return for non-life insurance premiums on Form PP-PPNO and paying non-life insurance premiums for the month of September.

Filing a tax return for value added tax on Form PPPDV and paying VAT for the month of September by the tax debtor under Article 10 of the VAT Law.

15.10.2025.

Payment of advance tax and contributions on income from self-employment for the month of September.

Payment of tax on income from providing catering services for the third quarter of 2025.

Payment of contributions for priests and religious officials, domestic citizens employed abroad and foreign pensioners for the month of September.

Filing a tax return on calculated contributions for mandatory social insurance for founders, i.e. members of a company, on Form PP OD-O and paying contributions for mandatory social insurance for the month of September.

Filing a tax return for value added tax, on Form PPPDV, and paying VAT for the month of September.

Submission of the PID VAT 1 form for the month of September if one of the criteria for acquiring the status of a VAT taxpayer who predominantly sells goods abroad was met in September.

Filing a tax return on Form PPPDV and paying VAT for the third quarter of 2025.

Submission of the PID VAT 1 form for the third quarter if the taxpayer has met one of the criteria for acquiring the status of a VAT taxpayer who predominantly sells goods abroad during that period.

Payment of advance corporate income tax for the month of September.

Payment of calculated excise duty for the period from September 16th to 30th.

Filing a tax return for excise duty calculation for the month of September, on Form PP OA.

Filing a tax return for the calculation of excise duty on electricity for final consumption for the month of September, on Form PP OAEL and paying the excise duty.

30.10.2025.

Filing a tax return on Form PP OPO-K and paying the obligation for income from agreed royalties from copyright and related rights and agreed royalties for work performed on which tax is paid by self-assessment for the third quarter of 2025.

31.10.2025.

Filing a request for lump-sum taxation for 2026.

Filing a tax return on Form PPP-PD and paying mandatory social security contributions, calculated at the lowest monthly contribution calculation base, for unpaid wages for September.

Payment of calculated excise duty for the period from October 1 to 15.

*The deadline for obligations that fall due on a non-working day is moved to the first following working day, except for the deadline for payment of excise duty calculated for the period from the 1st to the 15th day of the month, which is moved to the last working day of that month.

The deadline for submitting the return is October 30, and taxpayers can fulfill their obligation in a simple way, electronically through the Freelancers portal https://frilenseri.purs.gov.rs/.

One of the advantages of this system is the automatic generation of a payment slip with all the necessary data and a QR code after successful registration, which allows for the quick and easy payment, including via the electronic banking application (mBanking). More information about the specific steps in the tax registration process is available at the following link: frilenseri.purs.gov.rs/prijavi-porez.html.

Taxpayers can also fulfill their tax obligations by submitting a tax return on Form PP OPO-K, which can be submitted electronically via the eTax portal, as well as in paper form, directly or by mail to the competent branch of the Tax Administration. When the tax return submitted electronically receives the final status of "registered", the taxpayer receives information about the payment order, and after the payment order is saved, a QR code will be displayed on the portal, which can be used to pay the tax obligation.

Please note that in the event of failure to submit a tax return within the prescribed deadline, the taxpayer is subject to the obligation to pay interest, as well as misdemeanor liability.

Filing a tax return on Form PPP-PD and paying mandatory social security contributions, calculated at the lowest monthly contribution calculation base, for unpaid wages for July.

05.09.2025.

Submission of notifications on concluded contracts for the performance of variety programs of popular and folk music and other entertainment programs in the month of August, on the OZU Form.

Submission of a report on the fulfillment of the obligation to employ persons with disabilities on the IOSI Form for the month of August and payment of funds.

10.09.2025.

Filing a tax return for non-life insurance premiums on Form PP-PPNO and paying non-life insurance premiums for the month of August.

Filing a tax return for value added tax on Form PPPDV and paying VAT for the month of August by the tax debtor under Article 10 of the VAT Law.

15.09.2025.

Payment of advance tax and contributions on income from self-employment for the month of August.

Payment of contributions for priests and religious officials, domestic citizens employed abroad and foreign pensioners for the month of August.

Filing a tax return on calculated contributions for mandatory social insurance for founders, i.e. members of a company, on Form PP OD-O and paying contributions for mandatory social insurance for the month of August.

Filing a tax return for value added tax, on Form PPPDV, and paying VAT for the month of August.

Submission of the PID VAT 1 form for the month of August if one of the criteria for acquiring the status of a VAT taxpayer who predominantly sells goods abroad was met in August.

Payment of advance corporate income tax for the month of August.

Payment of calculated excise duty for the period from August 16 to 31.

Filing a tax return for the calculation of excise duty for the month of August, on Form PP OA.

Filing a tax return for the calculation of excise duty on electricity for final consumption for the month of August, on Form PP OAEL and paying the excise duty.

30.09.2025.

Filing a tax return on Form PPP-PD and paying mandatory social security contributions, calculated at the lowest monthly contribution calculation base, for unpaid wages for August.

Payment of calculated excise duty for the period from September 1 to 15.

*The deadline for obligations that fall due on a non-working day is moved to the first following working day, except for the deadline for payment of excise duty calculated for the period from the 1st to the 15th day of the month, which is moved to the last working day of that month.

To improve the quality of services and facilitate communication with users, a new service has been introduced - "Scheduling a call". This service operates through an automated voice system and will be activated during periods of high call volume, specifically when the system determines that the waiting time to speak with a Contact Center agent will exceed six minutes. In the described situation, the voicemail will offer the taxpayer the opportunity to schedule a call. After receiving the request, Contact Center agents will contact the taxpayer as soon as possible to provide the necessary support and answer questions. This system allows for a more even distribution of calls and reduces waiting time for users.

The Contact Center services are provided on working days from 8 a.m. to 6 p.m., and taxpayers can contact the Center at the telephone numbers 011/6969-069 and 0700/700-007, as well as via the "Ask a Question" contact form on the Tax Administration's website.

The Tax Administration of the Republic of Serbia remains committed to providing support to taxpayers, through continuous improvement of its services.

Submission of notifications on concluded contracts for the performance of variety programs of popular and folk music and other entertainment programs in the month of July, on the OZU Form.

Submission of a report on the fulfillment of the obligation to employ persons with disabilities on the IOSI Form for the month of July and payment of funds.

11.08.2025.

Filing a tax return for non-life insurance premiums on Form PP-PPNO and paying non-life insurance premiums for the month of July.

Filing a tax return for value added tax on Form PPPDV and paying VAT for the month of July by the tax debtor under Article 10 of the VAT Law.

15.08.2025.

Payment of advance tax and contributions on income from self-employment for the month of July.

Payment of contributions for priests and religious officials, domestic citizens employed abroad and foreign pensioners for the month of July

Payment of contributions for farmers and independent artists for the third quarter of 2025.

Filing a tax return on calculated contributions for mandatory social insurance for founders, i.e. members of a company, on Form PP OD-O and paying contributions for mandatory social insurance for the month of July.

Filing a tax return for value added tax, on Form PPPDV, and paying VAT for the month of July.

Filing of the PID VAT 1 form for the month of July if one of the criteria for acquiring the status of a VAT taxpayer who predominantly sells goods abroad was met in July.

Payment of advance corporate income tax for the month of July.

Payment of calculated excise duty for the period from July 16th to July 31st.

Filing a tax return for excise duty calculation for the month of July, on Form PP OA.

Filing a tax return for the calculation of excise duty on electricity for final consumption for the month of July on Form PP OAEL and paying the excise duty. 

29.08.2025.

Payment of calculated excise duty for the period from August 1 to 15.

*The deadline for obligations that fall due on a non-working day is moved to the first following working day, except for the deadline for payment of excise duty calculated for the period from the 1st to the 15th day of the month, which is moved to the last working day of that month.

Services at the "Your Tax Agent" counters are provided regardless of local jurisdiction, which means that any taxpayer can receive assistance at any counter.

The counter staff consists of experienced tax officers with many years of work experience. They professionally and patiently provide assistance in completing tax returns and payment orders, explain tax decisions, provide support regarding the balance of public revenue accounts and security elements for fiscalization. In addition, there is a pleasant atmosphere at the counter, with a willingness to communicate politely and understanding. With a friendly atmosphere and the occasional joke, the staff at “Your Tax Agent” counter strive to make everyone’s time at the service desk as pleasant as possible.

The statistics speak for themselves - in the first six months of this year, almost 600.000 services were provided at the " Your Tax Agent " counters of the Tax Administration of the Republic of Serbia.

With taxpayers smiling, the " Your Tax Agent" counters remain a place of mutual understanding and goodwill.

The address book of all " Your Tax Agent" counters is available on the official website of the Tax Administration, making it easier for taxpayers to find the nearest counter.

The deadline for filling tax return is July 30, and taxpayers can fulfill their obligation in a simple way, electronically through the Freelancers portal https://frilenseri.purs.gov.rs/.

One of the advantages of this system is the automatic generation of a payment slip with all the necessary data and a QR code after successful registration, which allows for quick and easy payment, including via the electronic banking application (mBanking). More information about the specific steps in the tax registration process is available at the following link: frilenseri.purs.gov.rs/prijavi-porez.html.

Taxpayers can also fulfill their tax obligations by filing a tax return on Form PP OPO-K, which can be submitted electronically via the ePorezi portal, as well as in paper form, directly or by mail to the competent branch of the Tax Administration. When the tax return filed electronically receives the final status "registered", the taxpayer receives information about the payment order, and after the payment order is saved, a QR code will be displayed on the portal, which can be used to pay the tax obligation.

Please note that in case of failure to submit the tax return within the prescribed deadline, the taxpayer is subject to interest charges as well as misdemeanor liability.

1. Tariff number 1 - for a request, unless otherwise prescribed by this law - 420 dinars

2. Tariff number 4 - for a request for confirmation of residency, for the purposes of implementing double taxation agreements concluded between the Republic of Serbia and other countries:

    a) natural person - 2.270 dinars

    b) legal entity - 6.210 dinars

3. Tariff number 7 - for an appeal against a decision of the Tax Administration issued in an administrative procedure - 2.560 dinars

4. Tariff number 9 - for the decision, unless otherwise stipulated in this request - 720 dinars

5. Tariff number 11 - for a certificate, i.e. confirmation, unless otherwise prescribed by this law - 420 dinars

6. Tariff number 13 - for a copy of an act, i.e. a document, per half sheet of the original - 530 dinars

The request for issuing a tax certificate is charged at the amount of 840 dinars (request fee of 420 dinars and certificate fee of 420 dinars), while the request for deferral of payment of tax owed is charged at the amount of 1.140 dinars (request fee of 420 dinars and decision fee of 720 dinars).

The PDP tax return is filed exclusively in electronic form via the Tax Administration's ePorezi portal. Taxpayers can access the ePorezi portal and sign the PDP tax return in three ways:

1) using a Qualified Electronic Certificate

2) using an eID account, i.e. the ConsentID mobile application and a certificate in the cloud, if they have an eID user account on the electronic identification portal

3) using a Qualified Electronic Certificate and the SmartBox application.

Failure to submit or late submission of a tax return constitutes a misdemeanor in accordance with the provisions of the Law on Tax Procedure and Tax Administration.