Serbia Tax Calendar October 2026

Tax Calendar – October 2026

Deadlines for filing tax returns and paying tax obligations in Serbia in October 2026.

5OctoberMonday

Submission of notice of concluded contracts for the performance of pop and folk music entertainment programmes and other entertainment programmes in September, on Form OZU.
Submission of the report on fulfilment of the obligation to employ persons with disabilities on Form IOSI for September, and payment of the related funds.
Filing of the tax return for tax on non-life insurance premiums on Form PP-PPNO and payment of tax on non-life insurance premiums for September.
Filing of the value added tax (VAT) return on Form PPPDV and payment of VAT for September by the tax debtor referred to in Article 10 of the VAT Law.

15OctoberThursday

Payment of the advance income tax on self-employment income for September.
Payment of income tax on the provision of hospitality services for the third quarter of 2026.
Payment of advance social security contributions on self-employment income for September.
Payment of contributions for clergy and religious officials, domestic citizens employed abroad and foreign pensioners for September.
Filing of the tax return on calculated mandatory social insurance contributions for founders or members of a company on Form PP OD-O and payment of contributions for September.
Filing of the value added tax (VAT) return on Form PPPDV and payment of VAT for September.
Submission of Form PID PDV 1 for September if, in that month, one of the criteria was met for obtaining the status of a VAT payer predominantly supplying goods abroad.
Filing of the tax return on Form PPPDV and payment of VAT for the third quarter of 2026.
Submission of Form PID PDV 1 for the third quarter if, in that period, the taxpayer met one of the criteria for obtaining the status of a VAT payer predominantly supplying goods abroad.
Payment of the advance corporate income tax for September.
Filing of the excise duty return for the period 16–30 September on Form PP OA and payment of the calculated excise duty.
Filing of the return on calculated excise duty on electricity for final consumption and/or compressed natural gas used as vehicle fuel for September, on Form PP OAELKPG, and payment of the excise duty.

30OctoberFriday

Filing of the tax return on Form PP OPO-K and payment of obligations on income from agreed fees for copyright and related rights and agreed fees for work performed, on which tax is paid by self-assessment, for the third quarter of 2026.
Filing of the tax return on Form PP OPO-P and payment of self-assessed tax on seafarers’ income earned in 2025.
Filing of the tax return on Form PP OPO-P and payment of self-assessed health insurance contributions on seafarers’ income earned in 2025.
Filing of the excise duty return for the period 1–15 October on Form PP OA and payment of the calculated excise duty.