[REVISION HISTORY]

Serbia Tax Administration deadlines and regulations

Updated 1 time since CLSTR started tracking revisions of this situation.

What changed

2026-10-26 09:45 UTC → 2026-10-26 11:48 UTC · added ~~removed~~

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, such as~~ 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 ~~excluded, though exceptions~~ ineligible. Exceptions exist for specific mobile or assembly-based service ~~providers.~~ providers, such as those conducting trade or catering from kiosks or trailers, as well as those exclusively producing and selling their own products.

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