On 25 September 2026, the Serbian Tax Administration published the official Tax Calendar for October 2026, outlining all statutory filing and payment deadlines for the month. The calendar covers VAT returns (monthly and quarterly), corporate income tax advance payments, personal income tax withholding obligations, social security contributions, and excise duties. Specific dates are provided for electronic submission via the ePorezi portal and for payment order execution. The Administration reminds taxpayers that deadlines falling on non-working days shift to the next business day. The calendar also notes the window for freelancer Q3 declarations (1–30 October) and the option to request a change from quarterly to monthly VAT periods by 31 December 2026.
Key Takeaways
- Critical Dates: VAT monthly return due 15 October; quarterly VAT due 20 October; CIT advance payment due 20 October; payroll tax withholding due 15 October.
- Electronic Filing: All returns must be submitted through ePorezi; paper submissions are no longer accepted for listed obligations.
- Period Change Option: Quarterly VAT payers may elect monthly periods for 2027 by submitting a request between 20–31 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