Serbia Tax Filing Guide 2026

Overview — Tax Administration

The Serbian Tax Administration (Poreska uprava) manages tax collection through an increasingly digital system. Most filings and payments are made electronically through the Poreska uprava e-Poreska portal. The tax year is the calendar year for both individuals and companies.

Individual Income Tax Filing

Key dates and requirements for individual taxpayers:

• Filing deadline: 15 May of the following year
• Who must file: Self-employed individuals, landlords, freelancers, those with foreign income, and anyone with income outside salaried employment
• Employees: Generally not required to file if all tax was withheld at source
• Electronic filing: Through the Poreska uprava e-Poreska portal

Corporate Tax Filing

Key dates and requirements for companies:

• Filing deadline: 15 April of the following year
• Returns: Annual corporate income tax return (PP PD) with financial statements
• Advance payments: Monthly or quarterly advance CIT payments based on prior year's tax
• Transfer pricing documentation: Must be prepared and available upon request

VAT Filing

• Frequency: Monthly VAT returns (PDV prijava)
• Deadline: 15th of the following month
• Payment: VAT due must be paid by the same deadline
• Annual VAT summary: An annual PDV return is also required

Withholding Tax Filing

Withholding tax on payments to non-residents (dividends, interest, royalties) must be reported and paid by the 15th of the month following the payment. Annual WHT summaries are also required.

Penalties for Late Filing

Late filing penalties in Serbia include interest charges at the statutory rate and potential fines. The statutory interest rate is set by the Ministry of Finance and is updated periodically. Intentional non-compliance can result in more severe penalties.

FAQs

When is the tax filing deadline in Serbia?

Corporate tax: 15 April. Individual income tax: 15 May. VAT: 15th of the following month.

How do I file taxes in Serbia?

All tax returns are filed electronically through the Poreska uprava e-Poreska portal. Registration on the portal is required.

What happens if I miss the deadline?

Late filing incurs interest at the statutory rate plus potential fines. It's important to file on time or request an extension if available.

Disclaimer

This guide provides general information about Serbian tax filing for 2026. Deadlines and procedures are subject to change. Always consult with a qualified Serbian tax advisor. InvestmentKit does not provide tax advice.