Corporate tax filing in Serbia

Serbia gives an unusually long leash on the annual return and none at all on the money. The return has half a year behind it; the tax moves every month, on a date that does not shift.

Why a product team comes here at all — the flat rate, the deposited-work relief, the doubled development deduction — sits on the Serbia page, and the setting up of it on company registration in Serbia. Here we keep the filings those choices commit you to. The country-free version is corporate tax support.

What you get

• The first return filed inside fifteen days of registration, with the instalment set deliberately
• Return and tax balance submitted as one, because one without the other counts as neither
• Instalments resized when the year stops resembling the one they were built on
• The registration application in before the five days run out
• Relief income shown separately in the balance, with its supporting file ready in advance

Three clocks, running at different speeds

Every month, by the fifteenth

The instalment for the previous month falls due on the fifteenth. Its size comes from the taxable profit in the last return, capital gains and losses stripped out. Late ones carry interest under the procedural law.

Once a year, inside 180 days

The return and the balance are due within 180 days of the end of the period. If the instalments came to less than the year owed, the difference is paid no later than the filing itself; if to more, the excess rolls into next year or is refunded on request.

Within five days of crossing 8,000,000

Total turnover above 8,000,000 dinars across the previous twelve months makes registration compulsory, and the application is owed within five days of the day the figure was reached. The standard rate is 20%, with 10% on a listed set of goods and services.

What makes a return not a return

The tax balance is not an attachment that can follow later. The law states that a return filed without the balance is deemed not to have been filed at all, so the deadline keeps running and the consequences are those of never filing. The same discipline reaches the reliefs: income under the deposited-work rule appears as its own line in the balance, and the documentation behind it is handed over when the tax office asks. Two dates sit outside the ordinary cycle: a reorganisation that ends the company brings the return forward to sixty days from the entry of that change, and a company leaving the register must ask to be removed from the taxpayer list at least fifteen days before applying for deletion.

Sources: the 15% rate, the 180 days, the balance rule, the fifteen-day first return and the instalments — articles 39, 63, 64, 66, 67 and 68 of the Law on Corporate Income Tax as consolidated by the Tax Administration; the 8,000,000 threshold, the five days and the rates — articles 23, 38 and 38a of the Law on Value Added Tax.