Changes to the Deadlines for Submitting Tax Returns for Excise Duty Calculation

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21. 01. 2026.

We hereby inform taxpayers that, in accordance with the amendments to the Excise Law, applicable as of 1 January 2026, the deadline for submitting a tax return for the calculation of excise duty has been amended.

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).