Tax Calendar – May 2025
Print Page28. 04. 2025.
05.05.2025.
Submission of notifications on concluded contracts for the performance of variety programs of popular and folk music and other entertainment programs in April, on the OZU Form.
Submission of a report on the fulfillment of the obligation to employ persons with disabilities on the IOSI Form for April and payment of funds.
12.05.2025.
Filing a tax return for non-life insurance premiums on Form PP-PPNO and paying non-life insurance premiums for April.
Filing a tax return for value added tax on the PPPDV Form and paying VAT for April by the tax debtor under Article 10 of the VAT Law.
15.05.2025.
Payment of advance tax and contributions on income from self-employment for April.
Filing a tax return for determining the annual personal income tax for 2024, on Form PP GPDG.
Payment of contributions for priests and religious officials, local citizens employed abroad and foreign pensioners for April.
Payment of contributions for independent artists and farmers for the second 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 April.
Filing a tax return for value added tax, on Form PPPDV, and paying VAT for April.
Submission of the PID VAT 1 form for April 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 April.
Payment of calculated excise duty for the period from April 16th to 30th.
Filing a tax return for excise duty calculation for April, on Form PP OA.
Filing a tax return for the calculation of excise duty on electricity for final consumption for April, on Form PP OAEL and paying the excise duty.
30.05.2025.
Payment of calculated excise duty for the period from May 1 to May 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.