Information

Dear taxpayers,

During the implementation of the unified collection of taxes and withholding contributions, which began on March 1, 2014, a total of 52,715,146 correct PPP PD returns were submitted electronically, as of July 2025. On average, more than 380,000 of these returns are submitted monthly through the Tax Administration's electronic service. The electronic services of the eTax portal are functioning successfully, and the technical capacities for receiving and processing tax returns are ready for further development of new services.

Full implementation of this system means that the returns you submit are recorded as your obligations that need to be paid by the date you yourself indicated in the submitted return.

1. You can submit return every day, including Saturdays and Sundays, between 06:00 AM and 12:00 PM of the current day. The time between 00:00 AM and 06:00 AM is reserved for necessary adjustments to the Tax Administration system (updating calculation parameters, uploading appropriate changes, etc.), and during that period the system will not be able to accept and check your returns.
2. The payment authorization number (BOP) that the Tax Administration assigns to the return you submitted will be available to the bank for verification within 30 minutes. Therefore, after 30 minutes, you will be able to order payment electronically or by bank transfer. The BOP contains all the information necessary to identify the payment (there is no need to separately calculate additional control numbers), and since it is generated according to model 97, all you need to do is enter the model code, i.e. number 97, in the appropriate field next to the BOP in the order.
3. If for any reason during the period scheduled for receiving your returns the Tax Administration system stops working, or its operation is not appropriate (in terms of speed, accuracy or some other performance feature), you will be notified in a timely manner of the reasons, the expected time for establishing normal operation, as well as solutions to possible problems that may arise as a result of the improper operation of the system.

The left side of the menu contains everything related to tax regulations, technical prerequisites, and questions and answers.

In the Tax Regulations section you will find amended User’s Instructions for applying the Rulebook on withholding tax application. The first part of the Instruction contains an explanation of the types of individual tax return applications, a guide to completing and submitting the application via Individual tax return application form. The second and third parts contain descriptions of income type codes with respective taxes and contributions calculating explanations for each income type code, as well as the examples of entering the data in the Individual tax return application form in sections 3.6-3.17.

You can ask questions related to the tax return for withholding tax PPP-PD through our Contact Center on the Tax Administration website in the "Ask a question" section by filling out the question form at http://www.purs.gov.rs/kontakt/kontakt-centar/postavite-pitanje.html.

Please read the User Guide and the information in the "Q&A" section first, as they may already contain the answer to your question.

You can watch video instructions for submitting a PPP PD return here.