The Tax Administration of the Republic of Serbia publishes a calendar of tax obligations every month of the year. The calendar serves taxpayers to prepare the necessary documentation on time and fulfil their obligations to avoid paying default interest and the announced stricter penalties for non-compliance with tax obligations.
Below is a list of important dates for tax obligations in May 2023.
List of deadlines
May 3
May 3 is the deadline for filing a tax return and paying obligations for income from contracted royalties and related rights and contracts for remuneration for performed work for the first quarter of 2023 – the tax is calculated by the self-taxation model. Additionally, May 3 is the deadline for paying contributions for mandatory social insurance for unpaid wages for March 2023.
May 5
The deadline for submitting information on concluded contracts for entertainment programs in the previous month is May 5. The information taxpayers submitted on the OZU Form (Notice of completed contracts for performing entertainment programs of pop and folk music and other entertainment programs).
Also, May 5 is the last day for submitting a report on the fulfilment of obligations to employ persons with disabilities for the previous month as the payment of funds. The return is submitted on the IOSI Form (Report on the fulfilment of obligations to employ persons with disabilities).
May 10
The deadline for submitting tax returns and paying non-life insurance premium tax for the previous month is May 10. The return is submitted using the PP-PPNO Form (Tax Return for Non-Life Insurance Premium Tax).
May 10 is also the deadline for submitting tax returns and paying VAT for the previous month by the taxpayer defined by Article 10 of the VAT Act. Taxpayers can submit the return using the PP PDV Form (Tax Return for Value Added Tax).
May 15
Mid-month, the following obligations are due for the previous month:
- Payment of advance tax on self-employment income
- Payment of contributions for priests and religious officials, for domestic citizens employed abroad, and for foreign pensioners
- Tax returns and payment submission of contributions for mandatory social insurance for business entity founders or members. The return is submitted using the PP OD-O form (Tax Return on Calculated Contributions for Mandatory Social Insurance for Founders or Members of a Business Entity).
- Tax returns and payment submission of VAT. Taxpayers can submit the return using the PP PDV form.
- Payment of advance tax on corporate income
- Tax returns submission on excise duty on electricity for final consumption using the PP OAEL form and payment of excise duty.
May 15 is also the deadline for submitting a tax return for individuals’ annual income tax for the previous year. The return is submitted via the PPDG-2P Form (Tax Return for Determination of Annual Income Tax for Individuals).
In addition to the obligations, this date is the deadline for paying contributions for self-employed artists and farmers for the second quarter of 2023. If the taxpayer meets one of the requirements for obtaining the status of a taxpayer who is a predominant exporter of goods in April, you must submit the PID PDV 1 form by May 15.
Finally, this date is the deadline to pay calculated excise duty from April 16 to the end of April.
May 31
May 31 is the deadline for paying contributions for mandatory social insurance for unpaid wages for April as for paying excise duties calculated for the first 15 days of the month.
