On 8 October 2026, the Tax Administration of Serbia (Porezna uprava) issued a public reminder regarding the upcoming deadline for seafarers to file tax returns for income earned during the 2025 tax year. The obligation stems from the Personal Income Tax Law, which requires individuals who receive income for which the payer is not required to withhold tax to self-assess and file a return using Form PP OPO within 30 days of income realization. For seafarers, this typically applies to wages earned on vessels operating in international waters where the employer is a non-resident entity without a permanent establishment in Serbia. The Administration emphasizes that late filing may trigger penalty interest and fines under the Tax Procedure and Tax Administration Law.
Key Takeaways
- Filing Obligation: Seafarers must submit Form PP OPO for 2025 income no later than 30 days after income receipt; the Administration urges immediate compliance to avoid enforcement.
- Electronic Submission: Returns must be filed electronically via the ePorezi portal; paper submissions are no longer accepted for this category.
- Documentation: Taxpayers should retain contracts, payment proofs, and vessel certifications for potential audit by the Tax Police Sector.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement