Tax obligations in March

The Tax Administration of the Republic of Serbia publishes a calendar for each month of the year on tax obligations. The calendar allows taxpayers to prepare the necessary documentation on time and settle debts to avoid paying default interest and the announced increased penalties for non-compliance with tax obligations.

The following is a list of important dates for tax obligations in March 2023.

Deadlines list 

Deadline March 10

The deadline for submitting a tax return and paying tax on non-life insurance premiums for the previous month is March 10, using the form PP-PPNO. By the same date, all taxpayers in the VAT system must submit a tax return using the PP VAT form.

Deadline March 15

The middle of March is the deadline for settling most taxpayers’ obligations. For example, by March 15, taxpayers must pay advance taxes and contributions on self-employment income for the previous month, while priests, religious officials, domestic citizens employed abroad and foreign pensioners must also settle their obligations by this date.

By the same date, taxpayers must submit a tax return and pay contributions for mandatory social insurance for the founders or members of the company for the previous month using the PP OD-O form. VAT payers must submit the form PID VAT 1 for February if they satisfy one of the criteria for acquiring the status of VAT payer.

Regarding the payment of an advance on the profit of legal entities for February, the deadline for settling the obligation is also March 15. On the same date, the deadline for paying the calculated excise tax from the 16th to the end of the previous month and submitting the tax return for calculating the excise tax using the PP OA form expires.

The last item in the tax calendar for March 15 is the submission of an application for calculation and payment of excise duty on electricity for final consumption for the previous month using the PP OAEL form.

Deadline March 31

By March 31, i.e. by the end of March, it is necessary to pay contributions for mandatory social insurance for unpaid wages in February 2023 as calculated excise taxes from the 1st to the 15th day of the month. In addition, the end of the month is also the deadline for submitting the property tax return.