This year, the rules for paying tax obligations are tightening, which means that any delay in submitting the relevant documentation will result in the taxpayer being penalized. CONFIDA Serbia presents a list of important dates for submitting documents to stay within the deadlines.
The deadline for reporting and paying taxes on non-life insurance premiums is February 10
The deadline for submitting a tax return and paying tax on non-life insurance premiums for the previous month is February 10, 2023. The taxpayer submits the return using the form PP-PPNO.
Every tenth day of the month marks the deadline for reporting and paying VAT for the previous month for tax debtors from Article 10 of the VAT Law. The taxpayers submit the return via the PP PDV form.
Deadline for self-employed entrepreneurs and farmers – February 17
February 17, 2023, is very important a deadline for self-employed entrepreneurs and farmers. They have to settle significant tax obligations, such as payment of income contributions for the previous month and the first quarter of 2023.
Until this date, all priests and religious officials must pay the previous month’s contributions. This also applies to domestic citizens employed abroad.
The last note for this date concerns the advance payment of corporate income tax for the previous month and self-employment income tax.
Payment of contributions for compulsory social insurance for unpaid wages – February 28
The end of February brings the obligation to pay contributions for mandatory social security for unpaid wages for January 2023.
Also, that date is the payment deadline for the calculated excise tax from the 1st to the 15th day of the month.
Penalties
We remind you that fines of 250,000 dinars are foreseen for legal entities and at least 50,000 dinars for entrepreneurs.
If an entity has two misdemeanour reports within 24 months, it can be banned from performing business activities for six months up to three years.
