| DESCRIPTION OF OBLIGATION | CALCULATION PERIOD | DUE DATE | RATE | BASIS |
|---|---|---|---|---|
| Submit and Pay Tax on Non-Life Insurance Premiums | March | April 10, 2024 | 5% | PP-PPNO Form |
| Submit and Pay VAT for Non-VAT Registrants | March | April 10, 2024 | 20% Standard, 10% Special | PPPDV Form |
| Submit VAT Return for VAT Registrants | March | April 15, 2024 | 20% Standard, 10% Special | PPPDV Form |
| Submit and Pay Mandatory Social Security Contributions | March | April 15, 2024 | – | PPDG-1S and PB 2 Forms |
| Submit and Pay Mandatory Social Security Contributions for Founders and Members of Business Entities | March | April 15, 2024 | – | PP OD-O Form |
| Submit and Pay VAT for the First Quarter | First Quarter | April 15, 2024 | 20% Standard, 10% Special | PPPDV Form |
| Submit PID PDV 1 Form | March | April 15, 2024 | – | – |
| Payment of Advance Corporate Income Tax | March | April 15, 2024 | 15% | – |
| Excise Taxpayer Must Submit Excise Duty Return Within 15 Days After the Month End | March | April 15, 2024 | – | PP OA Form |
| Payment of Assessed Excise Duty | March 16 – March 31 | April 15, 2024 | – | Supply or Import |
| Submit Declaration of Excise Duty on Electricity | March | April 15, 2024 | – | PP OAEL Form |
| Submit and Pay Obligation for Freelancers | First Quarter | April 30, 2024 | – | PP OPO-K Form |
| Submit and Pay Social Security Contributions on Unpaid Salaries | March | April 30, 2024 | – | PPP-PD Form |
| Payment of calculated excise duty | March | April 30, 2024 | – | – |
February 2026: Your reference for Tax News in Serbia
Our tax newsletter provides relevant topics regarding tax regulations and tax news in Serbia –
