Serbia Tax Deadlines, September–October 2026: the Q3 VAT Quarter for a Foreign-Owned d.o.o.
September is one of the quietest months in the Serbian tax year. October is not. If your d.o.o. files VAT quarterly, 15 October brings three months of VAT due in a single payment — in the same week as the corporate income tax advance and the monthly filings. Here is the whole two-month block, what applies to your company, and the two dates foreign founders most often miss.
The quick answer
| Date | Obligation | Who it applies to |
|---|---|---|
| 10 Sep (Thu) | VAT return and payment for August | tax debtors under art. 10 of the VAT Law (reverse-charge recipients) |
| 15 Sep (Tue) | PP PDV return and VAT payment for August | monthly VAT payers |
| 15 Sep (Tue) | Corporate income tax advance for August | all companies with an assessed advance |
| 15 Sep (Tue) | Monthly tax and contributions under assessment | sole traders and flat-rate (paušal) entrepreneurs |
| 30 Sep (Wed) | PPP-PD filing on the lowest contribution base if the August salary was not paid | employers |
| 12 Oct (Mon)* | Electronic VAT recording on SEF for September / Q3 | VAT payers |
| 12 Oct (Mon)* | VAT return and payment for September | tax debtors under art. 10 |
| 15 Oct (Thu) | PP PDV and VAT payment for September | monthly VAT payers |
| 15 Oct (Thu) | PP PDV and VAT payment for Q3 (July–September) | quarterly VAT payers |
| 15 Oct (Thu) | Corporate income tax advance for September | all companies with an assessed advance |
| 30 Oct (Fri) | PP OPO-K for Q3 | freelancers on self-assessment |
| 2 Nov (Mon)** | PPP-PD on the lowest base if the September salary was not paid | employers |
* The statutory date is 10 October, which falls on a Saturday, so it moves to the next working day — Monday 12 October. ** The deadline is month-end, but 31 October is a Saturday, so it moves to Monday 2 November.
Neither month has a public holiday in Serbia in 2026, so nothing else shifts.
15 October: the double VAT day
Monthly VAT payers file PP PDV and pay VAT for September — business as usual. Quarterly payers file and pay for all of July, August and September on the same day. It is their first VAT payment since 15 July, so the amount is typically about three times a monthly one, and the problem is cash flow rather than paperwork: three months of output VAT falls due at once while customer payments arrive on their own schedule. Ring-fence the money from the start of October, not on the 14th.
Which cycle are you in? Foreign founders regularly get this wrong: a newly registered VAT payer is a monthly filer for the current and the following calendar year regardless of turnover. Only after that does the period depend on whether turnover in the previous 12 months exceeded RSD 50,000,000 — see VAT in Serbia for foreign companies.
The corporate income tax advance nobody warned you about
Serbian corporate income tax is 15%, but it is not paid once a year. It is paid in twelve monthly advances, due by the 15th of the month for the previous month (art. 67 of the Corporate Income Tax Law); the annual return only settles the difference.
The advance you are paying now was calculated from a previous return, so a company that grew this year is underpaying and will owe a lump-sum top-up when the annual return goes in — within 180 days of the year end, so by late June. A company that shrank can have the advance revised downward, but not automatically: until an amended return is filed you keep paying the old amount. Full mechanics in our guide to corporate income tax in Serbia.
The two dates foreign founders miss
12 October — electronic VAT recording on SEF. This is separate from the VAT return and it has its own deadline: the 10th of the month following the period, moved here to Monday 12 October. It catches out founders who assume that issuing e-invoices through SEF is the whole obligation. It is not — the e-recording of VAT is a second, distinct step, described in e-invoicing in Serbia (SEF).
30 September / 2 November — PPP-PD when no salary was paid. Under the Labour Law, salary for the previous month is paid by the end of the current month. If you did not pay it, the filing does not go away: the employer still files PPP-PD by month-end and pays contributions on at least the lowest monthly contribution base, RSD 51,297 in 2026. A dormant company with one registered director is still on the hook. Rates and mechanics: what it really costs to hire in Serbia.
What each of these two months means for your company
- d.o.o., monthly VAT, with employees: VAT and CIT advance on 15 September and again on 15 October; PPP-PD with each salary payment, or by month-end on the lowest base if unpaid.
- d.o.o., quarterly VAT: nothing on VAT in September; the full Q3 return and payment on 15 October, plus the CIT advance on both dates.
- d.o.o., not VAT-registered, no employees: just the CIT advance on the 15th, if one has been assessed. If it is zero, both months are quiet.
- Paušal sole trader: the monthly amount from your assessment on the 15th. No VAT, no PPP-PD unless you employ someone — see can a foreigner open a paušal sole trader.
- Freelancer on self-assessment: nothing in September; PP OPO-K for Q3 by 30 October, per freelancer tax in Serbia.
Funding the payment, and what late costs
Tax is paid in dinars from the company’s Serbian account, and money arriving from abroad still has to be converted before it can be used. A standard domestic transfer settles in the next clearing cycle; an instant (IPS) payment settles immediately. Budget two to three working days on top of the international transfer — do not plan to fund a 15 October liability with money arriving on 15 October.
Interest on unpaid public revenues runs at the NBS key policy rate plus 10 percentage points. The key rate has been held at 5.75% (NBS decision of 13 August 2026), putting late-payment interest at 15.75% a year at the time of writing, running from the first day of default.
One rule worth internalising: if you cannot pay, still file on time. Penalties for failing to file are as a rule far more expensive than a few days of interest on a filed but unpaid liability.
FAQ
Does anything move in September 2026? No. The 10th, 15th and 30th all fall on working days, and there are no public holidays in either month.
Why does 10 October become 12 October? Under the Tax Procedure Law a deadline falling on a non-working day moves to the next working day, and 10 October 2026 is a Saturday.
My d.o.o. has not traded yet. Do I file anything? Probably yes. A registered company with a director still has payroll obligations, and an assessed corporate income tax advance is due monthly regardless of activity. The next VAT quarter after this one is Q4, filed and paid by 15 January 2027.
How we help
We file VAT, CIT advances and payroll for foreign-owned Serbian companies, and we tell you the amount before the due date rather than on it — including the size of next June’s top-up. Get in touch, see what accounting services in Serbia covers and what it costs, or start with company formation in Serbia.
Note: this article is general information, current at the date shown and based on the Serbian tax calendar for September and October 2026. Confirm the amounts and the exact deadline for your own case at purs.gov.rs or with your accountant.