Serbia Tax Deadlines, August–September 2026: a Filing Checklist for a Foreign-Owned d.o.o.
Serbia runs its business taxes on a monthly rhythm, not an annual one — and nobody emails you a reminder. If you own a Serbian d.o.o. from abroad, three dates decide whether the next two months are quiet: 14 August, 17 August and 31 August, then the same pattern repeats in September. Here is exactly what falls due, why one date moves, and which of it applies to your company.
The quick answer
| Date | Obligation | Who it applies to |
|---|---|---|
| 10 Aug | VAT return and payment for July | tax debtors under art. 10 of the VAT Law (e.g. reverse charge recipients) |
| 14 Aug | Property tax — third quarterly instalment | companies that own real estate in Serbia |
| 17 Aug* | VAT return (PP PDV) and payment for July | monthly VAT payers |
| 17 Aug* | Corporate income tax advance for July | all companies with an assessed advance |
| 17 Aug* | Monthly tax and contributions under assessment | sole traders and flat-rate (paušal) entrepreneurs |
| 31 Aug | PPP-PD filing on the lowest contribution base if the July salary was not paid | employers |
* The statutory date is 15 August, but it falls on a Saturday in 2026, so the filing and the payment move to the first following business day — Monday, 17 August.
September is cleaner: 15 September 2026 is a Tuesday, so nothing shifts.
| Date | Obligation |
|---|---|
| 10 Sep | VAT for August — art. 10 tax debtors |
| 15 Sep | VAT return and payment for August (monthly payers) |
| 15 Sep | Corporate income tax advance for August |
| 15 Sep | Monthly tax and contributions for sole traders and flat-rate entrepreneurs |
| 30 Sep | PPP-PD on the lowest base if the August salary was not paid |
The monthly cycle behind those dates
Four filings make up almost everything a normal d.o.o. does during the year:
- VAT (PP PDV) — monthly payers file and pay by the 15th of the following month. If your company is a quarterly payer, nothing is due in August or September: your next filing is 15 October for Q3. How registration works is covered in VAT in Serbia for foreign companies.
- Electronic VAT recording on SEF — by the 12th of the following month, ahead of the VAT return. It is a separate obligation from issuing e-invoices; see e-invoicing in Serbia.
- Corporate income tax advance — a monthly instalment based on your last annual return, also due by the 15th. The 15% rate and the annual reconciliation are explained in corporate income tax in Serbia 2026.
- Payroll (PPP-PD) — filed with every salary payment. If a month’s salary is not paid at all, the employer must still file by the end of the following month and pay contributions on the lowest monthly contribution base (51,297 RSD in 2026). An unpaid salary does not postpone social contributions.
The one most foreign owners miss: property tax
If your company owns real estate in Serbia — an office, a warehouse, land — property tax is not filed with the Tax Administration. It is a local tax, self-assessed on form PPI-1 by 31 March, and paid in four quarterly instalments within 45 days of the start of each quarter. The third instalment is due 14 August 2026, paid to the account of the municipality where the property sits.
The rate is set by each municipality within a legal cap of 0.4% for taxpayers who keep business books, and the base is the value in your books. If you rent your office from a private landlord, the landlord pays — you feel it only through the rent.
What is not due in August or September
- Annual financial statements — those went to APR by 31 March; see annual financial statements in Serbia.
- The annual CIT return (PDP) — due within 180 days of year-end, i.e. 30 June for calendar-year companies.
- Quarterly VAT — next on 15 October.
- Freelancer self-assessment (PP OPO-K) — the Q3 deadline is 30 October; see freelancer tax models A and B.
Four practical points for a non-resident owner
- Pay from the company’s Serbian bank account, in dinars, with the correct payment reference number. A transfer from your foreign personal account will not clear a tax liability.
- Use instant payment (IPS) close to a deadline. A standard transfer settles in the next clearing cycle of a business day; an instant order settles immediately, including at weekends.
- Filing is electronic through the ePorezi portal and needs a qualified electronic certificate — or an accountant holding a power of attorney. Set this up before a deadline, not on it.
- Late payment carries interest at the NBS key policy rate plus 10 percentage points — 15.75% a year as of publication. Missing filings carry separate fines, usually the more expensive part. If you cannot pay, file anyway.
Does any of this apply to a dormant company?
Partly, and this surprises people. A d.o.o. with no revenue still:
- pays the monthly CIT advance if one was assessed by the last return (it can be zero — check your assessment);
- files payroll returns if anyone is employed, including the director;
- keeps double-entry books and files annual statements.
One point specific to founders: if you own the company and act as director without an employment contract, mandatory social contributions are as a rule still due monthly, calculated on at least the lowest contribution base — so a “dormant” company is rarely at zero cost. The exact position depends on whether you are insured elsewhere, so confirm it rather than assume. If you are still choosing between a company and a sole trader, compare the two in d.o.o. vs paušal in Serbia.
FAQ
Is the August VAT deadline the 15th or the 17th? The statutory date is 15 August, but because it is a Saturday in 2026, the return and payment are due on Monday 17 August.
Our company is registered for VAT quarterly. Do we file in August? No. Quarterly payers file for Q3 by 15 October.
We paid the July salary in early August. When is PPP-PD due? PPP-PD is filed together with the payment — so at the moment you paid it. The 31 August date only applies where the salary was not paid at all.
Does the Tax Administration send reminders? No. Deadlines run whether or not you receive anything, including while your accountant is on holiday.
What if we own an apartment through the company but do not use it? Property tax is due on ownership, not on use. The third instalment still falls on 14 August.
We keep the whole calendar for our clients: VAT returns, CIT advances, payroll filings and local property tax, filed on time and reported to you in English. If you run a Serbian company from abroad, get in touch or see our accounting service.
This article is informational and follows the monthly cycle of Serbian tax obligations for August and September 2026. Confirm amounts and exact due dates for your company at purs.gov.rs or with your accountant.