The deadline for filing a tax return on Form PDP has expired
Print Page26. 06. 2025.
We would like to remind taxpayers that the deadline for filing a tax return for advance - final determination of corporate income tax on Form PDP and paying the difference between the finally calculated corporate income tax for 2024 and the advance payments paid in 2025 is June 30, 2025. The prescribed tax balances, forms and other business documentation must be submitted with the tax return.
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.