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  • Scheduler for submission of the prescribed accounting & payments
  • Successively repeting obligations scheduler
  • The other long term obligations scheduler
A general remark regarding deadlines for meeting financial obligations is that, if falling on Sunday or a public holiday, such is moved to the first next business day.

On a daily basis...

  1. making daily cash register reports and registration in the book of daily reports – KDI form,
  2. calculation of turnover in the last 365 days due to the amount of RSD4,000,000, marking the commencement of VAT record keeping,
  3. KEPU bookkeeping as per method of payment.

By no later than 5 days...

  1. calculationfinal deadline for submitting applications to the Tax Office changes the data from the IEPDV registration form (change of tax period from monthly to quarterly for effecting sales or default under RSD 20,000,000 in the past 365 days, changes in firm insignia, phone numbers, bank business account, etc.).

By no later than 7 working days...

  1. the final deadline payable to current slaes account or other cash received for any reason.

By no later than 8 days...

  1. The final deadline for registration of employees on compulsory social insurance against the day of signing the Employment Agreement, or other appropriate agreements with an employee.

By no later than 10 days...

  1. from the date the contract is submitted to the Foreign Exchange Inspectorate documentation for transactions and acquisitions of receivables outstanding, according to foreign trade transactions between residents and business documentation for a change of creditor or debtor of a nonresident,
  2. property tax payers, taxpayers, inheritance and gift tax payers and transfer tax are required to file a tax return in relation to the date of tax liability under the Law on Property Taxes.

By no later than 30 days...

  1. Foreign Exchange Inspectorate should be submitted reports on the services invoiced on the designated form with the invoice for the inspection performed, or services received,
  2. the final deadline relative to the date of expiry of the period for submission of income tax for companies and entrepreneurs who decide to change the course of the advance income tax or personal income tax (request for reduction of the advance is compulsory).

By no later than the deadline set for submission of VAT return tax...

  1. the deadline for submission of Tax Administration application for registration on Form EPPDV for taxpayers who had achieved revenues in excess of RSD4,000,000 over the past 365 days.

By no later than 5 days after the end of the month...

  1. statisticsdeadline for filing tax returns for the aggregate tax withholding forms and PPOD PPOPJ separately for each payment was made in the previous month,
  2. deadline for payment of funds from the obligation of hiring people with disabilities and for the submission written form IOSI for the previous month,
  3. obligations of legal entities and entrepreneurs - the payer of income on the basis of pop music and other fun entertainment tax office to submit a written notice of the contracts with the performers and other involved parties in the previous month.

By no later than 10 days after the end of the month...

  1. deadline for payment of VAT liabilities for tax payers who pay VAT for the calendar month,
  2. deadline for filing a tax return on Form PPPDV and accompanying forms for the previous month in which tax payers pay VAT for the calendar month.

By no later than 15 days after the end of the month...

  1. advance payment of corporate income tax for the previous month,
  2. advance payment of personal income tax on income from self-employment for the previous month for entrepreneurs,
  3. advance payment of social security contributions for the previous month for entrepreneurs and founders of companies who work in companies, and are not employed,
  4. payment of municipal taxes for the previous month.

By no later than 30 days after the end of the month...

  1. contributions for Social Security at the lowest monthly basis for the employer who pays wages for the previous month.

By the end of the month for the previous month...

  1. payment of salaries to employees for the previous month - the obligations of the Labour Law.

Not later than 10 days after the end of the quarter...

  1. deadline for payment of obligations for VAT payers who pay VAT for the calendar quarter,
  2. deadline for filing a tax return on Form PPPDV and accompanying forms for the preceding quarter in which tax payers pay for the calendar quarter.

At the latest within 45 days of the quarter...

  1. advance payment of property taxes for the current quarter.

By 15 January in the year...

  1. the final deadline for filing the IRS to change the tax period to the calendar month, for those taxpayers who own the decision of the VAT they want their tax period to become quarterly,

By 31 January in the year...

  1. the final deadline for filing IRS PPP Form - individual tax returns on calculated and paid taxes and contributions for Social Security withholding tax, charged to the payer of income for the previous year,
  2. the final deadline for issuing the certificate of withholding tax to persons from whose income tax had been levied in the previous year,
  3. the final deadline for filing tax returns for the advance lump entrepreneurs where there's been a change in the volume of work in the previous year - PPDG1.

By 28 February in the year...

  1. the final deadline for submission of financial reports to the National Bank of Serbia - the Department of receipt of financial statements and solvency and the Business Registers Agency for the previous year.

By 10 March in the year...

  1. the final deadline for legal entities - payers of corporate income tax to the Tax Administration to submit the following reports: Income Tax for the year - the form PB-1 (PBN-1), a tax return to determine the corporate income tax - a form PDP (PDN), the balance statement and balance sheet and other documentation with the forms PB-1 and PDP,
  2. to pay the difference between the paid advance tax and final tax liabilities for accrued income.

By 15 March in the year...

  1. the final deadline for all entrepreneurs (except flat-rate payers) to submitthe to the Tax Office the following reports: the final calculation of personal income tax for the previous year - Form PB-2, an application for determination of advance taxes on income from self-employment for the current year - PPDG1 form, application for final determination of tax on the basis of income from self-employment for the previous year, income statement and other documents with the PB-2 forms and PPDG-1,
  2. the final deadline for all citizens (natural persons) who in the previous year had achieved higher income than the statutory income tax return, to submit the Tax Office to determine the annual income tax - form PPDG-5.

By 31 March in the year...

  1. the final deadline for filing tax returns to determine property taxes for the current year (year for which the tax assessment is made) for companies and entrepreneurs who keep books form PPI-1 and PPI-2 (citizens form of PPI-2).

By 30 April in the year...

  1. the final deadline for reporting data to determine the duration of employment and wages of employees for the preceding year on forms M-4.

By 30 November in the year...

  1. the final deadline for submitting requests for lump sum taxation of entrepreneurs in the coming year.

By no later than 365 days from the date of the previous service......

  1. the final deadline for re-servicing cash registers.