# Serbia Tax Administration deadlines and regulations

> Live situation record from CLSTR: https://clstr.news/situations/serbia-tax-administration-deadlines-and-regulations
> Updated: 2026-10-26T09:13:25.000Z. Sources: 10. Developments: 3.

The Tax Administration of Serbia has issued a schedule of obligations for November 2026. Key deadlines include November 2 for submitting 2027 lump-sum taxation requests and paying social security contributions for unpaid September salaries. Other upcoming dates involve reporting entertainment contracts, disability employment, and VAT payments.

Regarding the lump-sum taxation regime for 2027, entrepreneurs currently taxed on profit may apply via the ePorezi portal by November 2, 2026. This regime, which bases obligations on predetermined criteria rather than actual profit, is subject to an annual turnover limit of 6,000,000 dinars. If approved, decisions will be delivered to the applicant’s electronic tax mailbox on the ePorezi portal, with the regime taking effect on January 1, 2027.

Certain sectors are excluded from this regime, including VAT payers, wholesale and retail trade, hotels and restaurants, financial intermediation, real estate activities, advertising, and market research. Additionally, businesses with third-party investment are ineligible. Exceptions exist for specific mobile or assembly-based service providers, such as those conducting trade or catering from kiosks or trailers, as well as those exclusively producing and selling their own products.

## Claims

- Applications must be submitted electronically through the ePorezi portal. (corroborated by 3 sources)
- Approved lump-sum taxation will be applicable starting January 1, 2027. (corroborated by 3 sources)
- The deadline for submitting requests for 2027 lump-sum taxation is November 2, 2026. (corroborated by 2 sources)
- Annual turnover must not exceed 6,000,000 dinars to qualify for lump-sum taxation. (corroborated by 2 sources)
- VAT payers are ineligible for the lump-sum taxation regime. (corroborated by 2 sources)
- Advertising and market research activities are excluded from the lump-sum regime. (corroborated by 2 sources)
- Entrepreneurs in hospitality or trade using mobile objects like kiosks may be eligible. (corroborated by 2 sources)

## Timeline

### 2026-10-26: Serbia Tax Administration sets deadline for lump-sum taxation requests

Entrepreneurs in Serbia must submit requests for 2027 lump-sum taxation via the ePorezi portal by November 2, 2026.

2 sources. https://clstr.news/cluster/serbia-tax-administration-sets-deadline-for-lump-sum-taxation-requests

### 2026-10-25: Serbia Tax Administration sets deadline for 2027 lump-sum taxation requests

Serbian entrepreneurs can apply for the 2027 lump-sum taxation regime via the ePorezi portal until November 2, 2026, provided they meet specific turnover and sector requirements.

6 sources. https://clstr.news/cluster/serbia-tax-administration-sets-deadline-for-2027-lump-sum-taxation-requests

### 2026-10-20: Serbia Tax Administration announces November 2026 deadlines

The Serbian Tax Administration has announced the November 2026 tax calendar, highlighting critical deadlines for VAT, social security, and lump-sum taxation requests.

4 sources. https://clstr.news/cluster/serbia-tax-administration-announces-november-2026-deadlines

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Cite as: Serbia Tax Administration deadlines and regulations. CLSTR, https://clstr.news/situations/serbia-tax-administration-deadlines-and-regulations