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 penalties for non-compliance with tax obligations.
The following is a list of important dates for tax obligations in April 2023.
Deadlines list
April 5
The deadline for submitting notices of concluded contracts based on entertainment programs in the previous month is April 5. Notifications obligees submit on the OZU form. By the mentioned date, i.e. the first Wednesday of the month, employers should submit reports on the IOSI form on the fulfilment of the obligation to employ persons with disabilities for the previous month and the funds’ payment.
April 10
By April 10, taxpayers must submit a tax return using the PP-PPNO form and pay tax on non-life insurance premiums for the previous month. Additionally, all entrepreneurs in the VAT system must submit a tax return using the PP PDV form by the same date.
April 18
The middle of April, more precisely April 18, is the deadline for advance payment of self-employment tax. Also, this is the deadline for the mandatory submission of tax returns and tax balance sheets by entrepreneurs and farmers for tax determination for 2022. The application requires the submission of PPDG-1S and PB2 forms.
The mentioned date is the deadline for paying the difference in tax on income from self-employment determined by the final calculation for 2022 and for paying tax on income from catering services for the first quarter of 2023.
By April 18, taxpayers must pay contributions on income from self-employment and contributions for priests and religious officials, domestic citizens employed abroad and foreign pensioners. It is also the deadline for submitting a tax return and paying contributions for mandatory social insurance for founders/members of a company. The return is submitted via PP OD-O form.
During April, VAT payers should submit a tax return using the PP PDV form and pay VAT for the previous month. By April 18, taxpayers must also submit the PID PDV 1 form for March if they satisfy one of the criteria for acquiring the status of a VAT payer who mainly trades goods abroad.
April is also the month for submitting tax returns and paying VAT for the first quarter of 2023. The obligation to pay the advance payment on the profit of legal entities for the previous month obligees must be fulfilled by April 18, as well as the submission of the application for the calculation of excise duty on electricity for final consumption for the previous month on the PP OAEL form with payment of the excise duty.
April 28
The last tax obligation in April taxpayers must complete by April 28, when paying the calculated excise tax from the 1st to the 15th day of the month.
