Serbia: Postponed deadlines for corporate income tax returns, financial statements (COVID-19)

Serbia: Deadlines for corporate income tax returns

A decree postpones the deadlines for filing corporate income tax returns and for submitting annual financial statements or for other actions required of certain regulated companies. These postponed dates are relief measures in response to the coronavirus (COVID-19) pandemic.

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  • Corporate income tax returns for 2019 filed by calendar-year taxpayers originally would have been due by 29 June 2020. However, that deadline has been postponed, and the new deadline is 90 days from the date when the COVID-19 state of emergency is declared terminated.
  • Corporate income tax returns for taxpayers with a tax year that is not based on the calendar year originally would have been due 180 days from the end of the tax year. However, that deadline has been postponed, and the new deadline is 90 days from date when the state of emergency is terminated if the regular deadline has expired during the period of the state of emergency.
  • The deadline for submitting annual financial statements for 2019, originally due 30 June 2020, has been postponed to a date that is 90 days from the date of termination of the state of emergency. Consolidated annual financial statements for 2019, originally due 31 July 2020, are now due 120 days from the date of termination of the state of emergency.
  • The deadline for holding a regular shareholders’ meeting has been postponed to a date that is 90 days from the date of termination of the state of emergency (in ordinary circumstances, the deadline would be no later than six months from the end of the financial year).


Read an April 2020 report prepared by the KPMG member firm in Serbia

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