On 25 August 2026, the Serbian Tax Administration published the official Tax Calendar for September 2026, detailing all statutory filing and payment deadlines for the month. The calendar serves as the primary compliance roadmap for resident and non-resident taxpayers, covering obligations under the Law on Corporate Income Tax, Law on Personal Income Tax, Law on VAT, Law on Property Taxes, and mandatory social contribution regulations. It incorporates the 2025 amendments that aligned quarterly CIT advance payment dates with EU directive timelines and introduced new reporting thresholds for digital platform operators under the DAC7 transposition.
Key Takeaways
- Critical September Deadlines: 15 September — Deadline for monthly VAT returns (July period) and payroll tax/social contributions for August salaries. 20 September — Quarterly advance CIT payment for Q2 2026 (for taxpayers with fiscal year ending 31 December). 30 September — Annual property tax return for legal entities and submission of Country-by-Country (CbC) reports for multinational groups with revenue exceeding EUR 750 million. 10 September — Seasonal worker engagement/disengagement reports due for August.
- New Digital Obligations: Platform operators must report seller data collected during Q2 2026 by 30 September via the e-Porezi portal’s DAC7 module. Non-compliance triggers automatic penalties of 0.5% of quarterly turnover, capped at RSD 2 million per report.
- Extended Filing Windows: Taxpayers in declared disaster areas (flood-affected municipalities) receive an automatic 30-day extension for all September deadlines upon submission of a simple notification. The calendar also reminds taxpayers that requests to switch from quarterly to monthly VAT periods for 2027 must be filed electronically between 20 December 2026 and 31 December 2026.
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