Missing a tax deadline in Serbia means penalties, interest, and unnecessary attention from the Tax Administration. This calendar covers the key dates for December 2025 and January 2026 that businesses operating in Serbia need to track.

VAT (PDV) Deadlines

Monthly filers (turnover exceeding RSD 50 million in prior 12 months):

• November 2025 period: file and pay by December 15, 2025
• December 2025 period: file and pay by January 15, 2026

Quarterly filers (turnover below RSD 50 million):

• Q4 2025 (October-December): file and pay by January 15, 2026

Non-VAT taxpayers who become liable for VAT on specific transactions must file within 10 days after the period when the obligation arose:

• November 2025: December 10, 2025
• December 2025: January 10, 2026

Diplomatic missions and international organizations requesting VAT refunds (Form REF 4) for Q4 2025 must submit by January 30, 2026.

Corporate Income Tax

Monthly advance payments based on the prior year's tax return:

• November 2025 payment: December 15, 2025
• December 2025 payment: January 15, 2026

The rate remains 15% on the taxable base.

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Payroll Taxes and Social Contributions

Individual tax returns for withholding taxes (PPP-PD) must be filed electronically before each salary payment throughout the month.

Social contributions for founders, company members, clergy, and Serbian citizens employed abroad:

• November 2025: December 15, 2025
• December 2025: January 15, 2026

If an employer fails to pay salaries for the previous month, contributions on the minimum base must still be paid:

• November 2025 salaries unpaid: December 31, 2025
• December 2025 salaries unpaid: January 31, 2026

Employers must issue withholding tax certificates to employees for 2025 by January 31, 2026.

Personal Income Tax

Lump-sum entrepreneurs (paušalci) monthly payments:

• November 2025: December 15, 2025
• December 2025: January 15, 2026

Self-assessment returns for author fees and contract work (Q4 2025): January 30, 2026

Tax on accommodation services income (Q4 2025): January 15, 2026

Capital gains from securities transfers (H2 2025): January 30, 2026

Lump-sum entrepreneurs whose business volume changed significantly in 2025 must file updated returns by January 31, 2026.

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Property Tax

Taxpayers not maintaining business books who experienced changes affecting their property tax liability must file updated returns by January 31, 2026.

Disability Employment Reporting

Employers must submit the IOSI form on disability employment compliance:

• November 2025: December 5, 2025
• December 2025: January 5, 2026

Tourism Levy

Accommodation providers must remit collected tourist tax:

• November 2025: December 5, 2025
• December 2025: January 5, 2026

Individuals providing accommodation services pay quarterly amounts for Q4 2025 by January 15, 2026.

Non-Life Insurance Premium Tax

Insurance companies file Form PP-PPNO (5% rate) regardless of whether tax is due:

• November 2025: December 10, 2025
• December 2025: January 10, 2026

Important Note on Deadlines

When a deadline falls on a Sunday or public holiday, it shifts to the next business day under the General Administrative Procedure Act.

Need help tracking your specific obligations or ensuring timely compliance? Book a consultation and we'll map out your complete filing calendar.

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