Executive Summary
Serbia’s Tax Administration has issued critical compliance reminders for October 31 deadlines: lump-sum taxation regime applications for 2027 and freelancer Q3 income declarations. Simultaneously, Tax Police intensify enforcement against illicit tobacco trade and shadow economy activities, signaling heightened scrutiny for high-risk sectors.
Secondary Regulatory & Regional Updates
- Deadline for Submission of Lump-Sum Taxation Requests for 2027: Eligible entrepreneurs and small businesses must submit lump-sum taxation (paušalno oporezivanje) requests electronically via e-Porezi by October 31, 2026, for the 2027 tax year. Extensions apply for VAT-deregistered taxpayers (Dec 31, within 15 days of deregistration) and newly registered entities (at registration or within 5 days of PIB assignment, no later than Dec 31). The regime offers simplified tax based on presumed income but requires turnover thresholds, eligible activities, and no voluntary VAT registration. Late submission mandates standard tax regime for 2027. Source
- Deadline Approaching for Freelancers’ Income Declaration for Q3 2026: Freelancers (frilanseri) must file quarterly income declaration Form PP OPО-K for Q3 2026 (July–September) by October 31, 2026, via e-Porezi. The flat-rate tax (10% or 20% on gross income with 20–40% expense deduction) applies to independent personal services under Article 84b. Non-compliance triggers penalties and interest. The e-Porezi portal provides pre-filled forms based on e-invoice data. This obligation is separate from the annual personal income tax return. Source
- Two Individuals Detained for Illegal Cigarette and Tobacco Trade: Tax Police detained two individuals on October 22, 2026, for transporting and selling cigarettes and cut tobacco without valid excise stamps, constituting excise duty and VAT evasion. Seized goods’ value and tax loss are under assessment; such cases typically involve hundreds of thousands of euros. Suspects face up to five years imprisonment, fines, and asset confiscation. The Administration urges reporting of illicit trade via contact center (0700 700 007) or e-Porezi and reminds retailers to verify excise stamps and purchase only from licensed distributors. Source
- Tax Police Sector Reports on Recent Enforcement Activities: The Tax Police Sector’s periodic report (October 15, 2026) highlights enforcement priorities: illegal tobacco trade, fuel excise fraud, VAT carousel fraud, abuse of tax incentives, and unreported employment. The Sector uses powers of surveillance, search, seizure, and detention, coordinating with Customs, Police, and Prosecutors. High-risk sectors (tobacco, fuel, construction, hospitality, labor-intensive services) should ensure compliance with invoicing, fiscalization, excise stamping, and employment reporting. Multinationals should note transfer pricing and CbC reporting scrutiny in cross-border cases. Source
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.