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Tax Calendar

Keep up to date with deadlines for filing tax reporting, paying taxes and other obligatory budget payments. HLB experts issue monthly tax compliance reminders and will be glad to advise you on each of the issues individually.

2021
2021

January

Friday, January 01
  • New Year’s Day
Saturday, January 02
  • New Year’s Day
Tuesday, January 05
  • Submission of the report on fulfilment of employment obligation of persons with disabilities for the previous month and payment of funds
Thursday, January 07
  • Orthodox Christmas
Monday, January 11
  • Filing of tax return and payment of VAT for the previous month by the tax debtor referred to in Article 10 of the Law on VAT
Friday, January 15
  • Filing a tax return and payment of contributions for mandatory social security for the founders or members of a company for the previous month
  • Filing excise tax return for the previous month, using the PP OA Form
  • Payment of calculated excise duty for the period from the 16th to the end of the previous month
  • Payment of the advance corporate profit tax for legal entities for the previous month
  • Submission of a request for change of the tax period for which the tax return is submitted and VAT is paid (from the calendar quarter in the calendar month)
  • Submission of tax application and payment of VAT for Q4
  • Submission of tax application and payment of VAT for the previous month
Friday, January 29
  • Payment of calculated excise duty for the period from 1th to 15rh day of the month

February

Monday, February 01
  • Filing a tax return for entrepreneurs that had a change in the volume of turnover in the past year
  • Payment of mandatory social security contributions for unpaid wages for previous month
Friday, February 05
  • Submission of the report on fulfilment of employment obligation of persons with disabilities for the previous month and payment of funds
  • Submission of notification of concluded contracts based on entertainment programs in the previous month
Wednesday, February 10
  • Filing of tax return and payment of VAT for the previous month by the tax debtor referred to in Article 10 of the Law on VAT
  • Filing a tax return and paying taxes on non-life insurance premiums for the previous month
Monday, February 15
  • Serbian Statehood Day
Tuesday, February 16
  • Serbian Statehood Day
Wednesday, February 17
  • Filing excise tax return for the previous month, using the PP OA Form
  • Payment of calculated excise duty for the period from the 16th to the end of the previous month
  • Payment of the advance corporate profit tax for legal entities for the previous month
  • Submission of PID VAT 1 form for January if one of the criteria for acquiring the status of a VAT taxpayer who predominantly trades goods abroad is fulfilled in January
  • Submission of tax application and payment of VAT for the previous month
  • Payment of contributions to the income from self-employment for the previous month
  • Payment of advance tax on income from self-employment for the previous month
Friday, February 26
  • Payment of calculated excise duty for the period from 1th to 15th day of the month

March

Monday, March 01
  • Payment of mandatory social security contributions for unpaid wages for January 2021
Friday, March 05
  • Submission of the report on fulfilment of employment obligation of persons with disabilities for the previous month and payment of funds
  • Submission of notification of concluded contracts based on entertainment programs in the previous month
Wednesday, March 10
  • Filing of tax return and payment of VAT for the previous month by the tax debtor referred to in Article 10 of the Law on VAT
  • Filing a tax return and paying taxes on non-life insurance premiums for the previous month
Monday, March 15
  • Filing excise tax return for the previous month, using the PP OA Form
  • Payment of calculated excise duty for the period from the 16th to the end of the previous month
  • Payment of the advance corporate profit tax for legal entities for the previous month
  • Submission of PID VAT 1 form for February if one of the criteria for acquiring the status of a VAT taxpayer who predominantly trades goods abroad is fulfilled in February
  • Submission of tax application and payment of VAT for the previous month
  • Filing a tax return and payment of contributions for mandatory social security for the founders or members of a company for the previous month
  • Payment of contributions to the income from self-employment for the previous month
  • Payment of advance tax on income from self-employment for the previous month
Wednesday, March 31
  • Payment of calculated excise duty for the period from 1th to 15th day of the month
  • Payment of mandatory social security contributions for unpaid wages for February 2021

April

Monday, April 05
  • Submission of the report on fulfilment of employment obligation of persons with disabilities for the previous month and payment of funds
Monday, April 12
  • Filing of tax return and payment of VAT for the previous month by the tax debtor referred to in Article 10 of the Law on VAT
  • Filing a tax return and paying taxes on non-life insurance premiums for the previous month
Thursday, April 15
  • Filing excise tax return for the previous month, using the PP OA Form
  • Payment of calculated excise duty for the period from the 16th to the end of the previous month
  • Payment of the advance corporate profit tax for legal entities for the previous month
  • kriterijuma za sticanje statusa obveznika PDV koji pretežno vrši promet dobara u inostranstvo Submission of PID VAT 1 form for first quarter if one of the criteria for acquiring the status of a VAT taxpayer who predominantly trades goods abroad is fulfilled in first quarter
  • Submission of tax application and payment of VAT for the first quarter 2021
  • Submission of tax application and payment of VAT for the previous month
  • Filing a tax return and payment of contributions for mandatory social security for the founders or members of a company for the previous month
  • Payment of advance tax on income from self-employment for the previous month
  • Payment of advance tax on income from self-employment for the previous month
Thursday, April 29
  • Payment of calculated excise duty for the period from 1th to 15th day of the month
Friday, April 30
  • Orthodox Easter Holidays

May

Saturday, May 01
  • Orthodox Easter Holidays
  • Labour Day
Sunday, May 02
  • Orthodox Easter Holidays
  • Labour Day
Monday, May 03
  • Orthodox Easter Holidays
  • Labour Day
Tuesday, May 04
  • Labour Day
Wednesday, May 05
  • Payment of mandatory social security contributions for unpaid wages for March 2020
  • Submission of the report on fulfilment of employment obligation of persons with disabilities for the previous month and payment of funds
Monday, May 10
  • Filing of tax return and payment of VAT for the previous month by the tax debtor referred to in Article 10 of the Law on VAT
  • Filing a tax return and paying taxes on non-life insurance premiums for the previous month
Monday, May 17
  • Filing excise tax return for the previous month, using the PP OA Form
  • Payment of calculated excise duty for the period from the 16th to the end of the previous month
  • Payment of the advance corporate profit tax for legal entities for the previous month
  • Submission of PID VAT 1 form for April if one of the criteria for acquiring the status of a VAT taxpayer who predominantly trades goods abroad is fulfilled in April
  • Submission of tax application and payment of VAT for the previous month
  • Filing a tax return and payment of contributions for mandatory social security for the founders or members of a company for the previous month
  • Payment of advance tax on income from self-employment for the previous month
  • Filing a tax return for the annual personal income tax for the previous year
  • Payment of advance tax on income from self-employment for the previous month
Monday, May 31
  • Payment of mandatory social security contributions for unpaid wages for April 2021
  • Payment of calculated excise duty for the period from 1th to 15th day of the month

June

Monday, June 07
  • Submission of the report on fulfilment of employment obligation of persons with disabilities for the previous month and payment of funds
Thursday, June 10
  • Filing of tax return and payment of VAT for the previous month by the tax debtor referred to in Article 10 of the Law on VAT
  • Filing a tax return and paying taxes on non-life insurance premiums for the previous month
Tuesday, June 15
  • Filing excise tax return for the previous month, using the PP OA Form
  • Payment of calculated excise duty for the period from the 16th to the end of the previous month
  • Payment of the advance corporate profit tax for legal entities for the previous month
  • Submission of PID VAT 1 form for May if one of the criteria for acquiring the status of a VAT taxpayer who predominantly trades goods abroad is fulfilled in May
  • Submission of tax application and payment of VAT for the previous month
  • Filing a tax return and payment of contributions for mandatory social security for the founders or members of a company for the previous month
  • Payment of advance tax on income from self-employment for the previous month
Tuesday, June 29
  • Payment of the difference between the finally calculated income tax for 2020 and the advanced payments
  • Submission of annual tax return, tax application and documentation
Wednesday, June 30
  • Payment of calculated excise duty for the period from 1th to 15rh day of the month
  • Payment of mandatory social security contributions for unpaid wages for May 2021

July

Monday, July 05
  • Submission of the report on fulfilment of employment obligation of persons with disabilities for the previous month and payment of funds
Monday, July 12
  • Filing of tax return and payment of VAT for the previous month by the tax debtor referred to in Article 10 of the Law on VAT
  • Filing a tax return and paying taxes on non-life insurance premiums for the previous month
Thursday, July 15
  • Filing excise tax return for the previous month, using the PP OA Form
  • Payment of calculated excise duty for the period from the 16th to the end of the previous month
  • Payment of the advance corporate profit tax for legal entities for the previous month
  • Submission of PID VAT 1 form for second quarter if one of the criteria for acquiring the status of a VAT taxpayer who predominantly trades goods abroad is fulfilled in second quarter
  • Submission of tax application and payment of VAT for the second quarter 2021
  • Submission of tax application and payment of VAT for the previous month
  • Submission of PID VAT 1 form for June if one of the criteria for acquiring the status of a VAT taxpayer who predominantly trades goods abroad is fulfilled in June
  • Filing a tax return and payment of contributions for mandatory social security for the founders or members of a company for the previous month
  • Payment of advance tax on income from self-employment for the previous month
Friday, July 30
  • Payment of mandatory social security contributions for unpaid wages for June 2021
  • Payment of calculated excise duty for the period from 1th to 15th day of the month
  • Payment of calculated excise duty for the period from 1th to 15th day of the month

August

Thursday, August 05
  • Submission of the report on fulfilment of employment obligation of persons with disabilities for the previous month and payment of funds
Tuesday, August 10
  • Filing of tax return and payment of VAT for the previous month by the tax debtor referred to in Article 10 of the Law on VAT
  • Filing a tax return and paying taxes on non-life insurance premiums for the previous month
Monday, August 16
  • Filing excise tax return for the previous month, using the PP OA Form
  • Payment of calculated excise duty for the period from the 16th to the end of the previous month
  • Payment of the advance corporate profit tax for legal entities for the previous month
  • Submission of PID VAT 1 form for second quarter if one of the criteria for acquiring the status of a VAT taxpayer who predominantly trades goods abroad is fulfilled in second quarter
  • Submission of tax application and payment of VAT for the previous month
  • Filing a tax return and payment of contributions for mandatory social security for the founders or members of a company for the previous month
  • Payment of advance tax on income from self-employment for the previous month
Tuesday, August 31
  • Payment of mandatory social security contributions for unpaid wages for July 2021
  • Payment of calculated excise duty for the period from 1th to 15th day of the month

September

Monday, September 06
  • Submission of the report on fulfilment of employment obligation of persons with disabilities for the previous month and payment of funds
Friday, September 10
  • Filing of tax return and payment of VAT for the previous month by the tax debtor referred to in Article 10 of the Law on VAT
  • Filing a tax return and paying taxes on non-life insurance premiums for the previous month
Wednesday, September 15
  • Filing excise tax return for the previous month, using the PP OA Form
  • Payment of calculated excise duty for the period from the 16th to the end of the previous month
  • Payment of the advance corporate profit tax for legal entities for the previous month
  • Submission of PID VAT 1 form for August if one of the criteria for acquiring the status of a VAT taxpayer who predominantly trades goods abroad is fulfilled in August
  • Submission of tax application and payment of VAT for the previous month
  • Filing a tax return and payment of contributions for mandatory social security for the founders or members of a company for the previous month
  • Payment of advance tax on income from self-employment for the previous month
Thursday, September 30
  • Payment of calculated excise duty for the period from 1th to 15th day of the month
  • Payment of mandatory social security contributions for unpaid wages for August 2021

October

Tuesday, October 05
  • Submission of the report on fulfilment of employment obligation of persons with disabilities for the previous month and payment of funds
Monday, October 11
  • Filing of tax return and payment of VAT for the previous month by the tax debtor referred to in Article 10 of the Law on VAT
  • Filing a tax return and paying taxes on non-life insurance premiums for the previous month
Friday, October 15
  • Filing excise tax return for the previous month, using the PP OA Form
  • Payment of calculated excise duty for the period from the 16th to the end of the previous month
  • Payment of the advance corporate profit tax for legal entities for the previous month
  • Submission of PID VAT 1 form for third quarter if one of the criteria for acquiring the status of a VAT taxpayer who predominantly trades goods abroad is fulfilled in third quarter
  • Submission of tax application and payment of VAT for the second quarter 2021
  • Submission of tax application and payment of VAT for the previous month
  • Filing a tax return and payment of contributions for mandatory social security for the founders or members of a company for the previous month
  • Payment of advance tax on income from self-employment for the previous month

November

Monday, November 01
  • Payment of calculated excise duty for the period from 1th to 15th day of the month
  • Payment of mandatory social security contributions for unpaid wages for September 2021
  • Filing for a flat-rate taxation for 2022
Friday, November 05
  • Submission of the report on fulfilment of employment obligation of persons with disabilities for the previous month and payment of funds
Wednesday, November 10
  • Filing of tax return and payment of VAT for the previous month by the tax debtor referred to in Article 10 of the Law on VAT
  • Filing a tax return and paying taxes on non-life insurance premiums for the previous month
Thursday, November 11
  • Armistice Day
Monday, November 15
  • Filing excise tax return for the previous month, using the PP OA Form
  • Payment of calculated excise duty for the period from the 16th to the end of the previous month
  • Payment of the advance corporate profit tax for legal entities for the previous month
  • Submission of PID VAT 1 form for October if one of the criteria for acquiring the status of a VAT taxpayer who predominantly trades goods abroad is fulfilled in October
  • Submission of tax application and payment of VAT for the previous month
  • Filing a tax return and payment of contributions for mandatory social security for the founders or members of a company for the previous month
  • Payment of advance tax on income from self-employment for the previous month
Tuesday, November 30
  • Payment of calculated excise duty for the period from 1th to 15th day of the month
  • Payment of mandatory social security contributions for unpaid wages for October 2020

December

Monday, December 06
  • Submission of the report on fulfilment of employment obligation of persons with disabilities for the previous month and payment of funds
Friday, December 10
  • Filing of tax return and payment of VAT for the previous month by the tax debtor referred to in Article 10 of the Law on VAT
  • Filing a tax return and paying taxes on non-life insurance premiums for the previous month
Wednesday, December 15
  • Filing excise tax return for the previous month, using the PP OA Form
  • Payment of calculated excise duty for the period from the 16th to the end of the previous month
  • Payment of the advance corporate profit tax for legal entities for the previous month
  • Submission of PID VAT 1 form for November if one of the criteria for acquiring the status of a VAT taxpayer who predominantly trades goods abroad is fulfilled in November
  • Submission of tax application and payment of VAT for the previous month
  • Filing a tax return and payment of contributions for mandatory social security for the founders or members of a company for the previous month
  • Payment of advance tax on income from self-employment for the previous month
Friday, December 31
  • Payment of mandatory social security contributions for unpaid wages for Novembar 2021
  • Payment of calculated excise duty for the period from 1th to 15th day of the month
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