The Serbian Tax Administration published the November 2026 Tax Calendar on 20 October 2026, detailing all statutory deadlines for tax returns, payments, and reporting obligations applicable during the month. The calendar serves as the primary compliance roadmap for corporate entities, entrepreneurs, and withholding agents, covering Value Added Tax (VAT), Corporate Income Tax (CIT), Personal Income Tax (PIT) withholding, mandatory social contributions, and excise duties. Key dates include the 15 November deadline for monthly VAT returns and payments for October (for monthly filers), 20 November for quarterly VAT returns for Q3, 25 November for advance CIT installments, and various payroll tax and contribution deadlines aligned with salary payment dates. The Administration also highlighted the obligation for fiscalization subjects to register business premises changes within 24 hours and for seasonal worker engagement reports to be filed by the 1st of each month.
Key Takeaways
- VAT Filing Cadence: Monthly VAT taxpayers must file and pay by 15 November for October; quarterly filers submit Q3 returns by 20 November. Late submission triggers default interest at the statutory rate plus potential misdemeanor fines.
- Corporate Tax Advances: CIT taxpayers on monthly advance regimes pay the November installment by 25 November; those on quarterly regimes pay Q3 advance by the same date, based on 2025 tax liability or current-year estimates.
- Payroll & Fiscalization: Employers must calculate, withhold, and remit PIT and contributions by the 15th of the following month for salaries paid in November; fiscalization subjects must report any business premise changes via Form PGJO within 24 hours of the change.
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