Serbia November Tax Calendar: Flat-Rate by 2, VAT by 16
Serbia's Tax Administration has published its deadlines for November 2026. Requests for flat-rate taxation in 2027 are due by November 2, and most obligations fall due on November 16.
The Tax Administration of the Republic of Serbia has published its tax calendar for November 2026. The first deadline falls on Monday, November 2: by that day, entrepreneurs who want flat-rate taxation in 2027 must submit their request. Most obligations fall due on November 16, also a Monday.
What is due on November 2?
The same day is the deadline for the PPP-PD tax return and for paying social insurance contributions on unpaid September wages, calculated on the lowest monthly base. Employers who have not paid out September wages therefore share a date with flat-rate filers.
What are the deadlines on November 5 and 10?
On Thursday, November 5, two obligations fall due:
- form OZU, the notice of contracts for staging pop and folk music entertainment programs for October
- form IOSI, the report on fulfilling the obligation to employ persons with disabilities, together with payment of the corresponding funds for the previous month
By Tuesday, November 10, returns are filed and tax is paid on non-life insurance premiums for October. On the same day, taxpayers under Article 10 of the VAT Law file the PPPDV return and pay VAT for October.
Why is November 16 the busiest day?
According to the Tax Administration’s calendar, the following are paid or filed that day:
- advance payment of tax and contributions by entrepreneurs on income from self-employment for October
- advance payment of corporate income tax for October
- the regular tax return and VAT for October, and taxpayers who mainly supply goods abroad also file form PID PDV 1
- the PP OD-O return and contributions for founders and members of a company for October
- excise duties for the second half of October, including excise on electricity and compressed natural gas used as vehicle fuel
- contributions for farmers and independent artists for the fourth quarter of 2026
- contributions for clergy and religious officials, Serbian citizens employed abroad and foreign pensioners for October
What is due by the end of the month?
On Monday, November 30, the PPP-PD form is filed again and contributions are paid on unpaid wages for October. The same day, the excise return for the period from November 1 to 15 is filed, and the calculated excise is paid.
What if a deadline falls on a non-working day?
The Tax Administration reminds taxpayers that a deadline falling on a non-working day moves to the next working day. The exception is excise calculated for the period from the 1st to the 15th of a month: in that case it must be paid by the last working day of that month.
In November 2026, none of these dates falls on a weekend. The deadlines of November 2, 5, 10, 16 and 30 fall on a Monday, Thursday, Tuesday, Monday and Monday respectively, so nothing shifts.
