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Serbia: Extended deadlines, tax administrative procedures (COVID-19)

Serbia: Extended deadlines, administrative procedures

A decree provides relief from regulatory deadlines with regard to proceedings before administrative bodies during the state of emergency related to the coronavirus (COVID-19).

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The decree (published in the official gazette on 24 March 2020) provides that the deadlines will continue to run until a 15-day period after the state of emergency is lifted. The decree applies with regard to a tax administrative procedure.

The decree, however, does not apply to deadlines for filing tax returns, or to the requirements to pay taxes. Rather, taxpayers currently can request an extension of the deadline for submission of the tax return.


Read a March 2020 report prepared by the KPMG member firm in Serbia

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