Serbia Tax Agency Clarifies 2025 Annual Individual Income Tax Filing, Payment Obligations

The Serbian Tax Administration April 1 clarified 2025 annual individual income tax filing and payment obligations. The clarification includes that: 1) pre-filled returns for determining the 2025 tax are in the ePorezi portal, and payers of the annual tax are individuals who in 2025 earned specified income exceeding approximately 5.4 million Serbian dinars (US$53,018); 2) the returns are pre-filled based on data from official records, and May 15 is the deadline for taxpayers to check, make any necessary changes, electronically file the return, and pay the tax; 3) if the Tax Agency hasn’t prepared a pre-filled return, taxpayers must proactively ...