Tax calendar – June 2025
Print Page27. 05. 2025.
02.06.2025
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 April.
05.06.2025
Submission of notifications on concluded contracts for the performance of variety programs of popular and folk music and other entertainment programs in May, on the OZU Form.
Submission of a report on the fulfillment of the obligation to employ persons with disabilities on the IOSI Form for May and payment of funds.
10.06.2025
Filing a tax return for non-life insurance premiums on Form PP-PPNO and paying non-life insurance premiums for May.
Filing a tax return for value added tax on Form PPPDV and paying VAT for May by the tax debtor under Article 10 of the VAT Law.
16.06.2025
Payment of advance tax and contributions on income from self-employment for May.
Payment of contributions for priests and religious officials, domestic citizens employed abroad and foreign pensioners for May.
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 May.
Filing a tax return for value added tax, on Form PPPDV, and paying VAT for May.
Submission of the PID VAT 1 form for May if one of the criteria for acquiring the status of a VAT taxpayer who predominantly sells goods abroad was met in May.
Payment of advance corporate income tax for May.
Payment of calculated excise duty for the period from May 16 to 31.
Filing a tax return for excise duty calculation for May, on Form PP OA.
Filing a tax return for the calculation of excise duty on electricity for final consumption for May on Form PP OAEL and paying the excise duty.
30.06.2025
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 May.
Submission:
- Tax returns for advance - final determination of corporate income tax, on Form PDP, accompanied by the appropriate prescribed tax balance:
- Tax balance of corporate income tax payers for the period from 01.01. to 31.12.2024, on Form PB 1,
- Tax balance sheet for permanent business units for the period from 01.01. to 31.12.2024, on Form PBPJ,
- Tax balance sheet for a non-profit organization that applies the chart of accounts for the budget system for the period from 01.01. to 31.12.2024, on Form PBN,
- xTax balance sheet for a non-profit organization that applies the accounting framework for companies, cooperatives and entrepreneurs, or the accounting framework for other legal entities for the period from 01.01. to 31.12.2024, on Form PBN 1,
- Tax balance sheet for a non-profit organization that applies the chart of accounts for banks for the period from 01.01. to 31.12.2024, on Form PBN 2,
- Tax balance sheet for a non-profit organization that applies the chart of accounts for the National Bank of Serbia for the period from 01.01. to 31.12.2024, on Form PBN 3.
Along with the aforementioned tax balances, prescribed forms and other prescribed business documentation are submitted.
- Payment of the difference between the finally calculated profit tax for 2024 and the paid advances.
- Payment of calculated excise duty for the period from June 1 to June 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.