Tax Calendar – August 2026

Here is an overview of the most important tax and other statutory obligations for August 2026.

5 August
Submission of OZU for July 2026.
Payment of the fee related to the obligation to employ persons with disabilities for July 2026 and submission of the IOSI report.
Obligations related to fees and records for organisers of games of chance for July 2026.
7 August
Submission to the National Bank of Serbia (NBS) of the report on holders of securities maintained in custody or omnibus accounts for July 2026 – HoV-DAP.
10 August
Submission of PPPDV and payment of VAT for July 2026 by a tax debtor who is not registered as a VAT payer.
Submission of PP-PPNO for July 2026.
14 August
Payment of the property tax advance for Q3 2026.
17 August
Submission of PPPDV and payment of VAT for July 2026 for taxpayers whose tax period is a calendar month.
Payment of the monthly corporate income tax advance for July 2026.
Payment of the monthly personal income tax advance on income from self-employment for July 2026.
Payment of social security contributions for July 2026 for entrepreneurs, founders and members of companies, clergy and religious officials.
Submission of PP OD-O for July 2026.
Submission of PP OA for the period from 16 to 30 July 2026 and payment of the calculated excise duty.
Submission of PP OAELKPG for July 2026 and payment of excise duty.
20 August
Submission to the NBS of reports on securities transactions using forms HoV-I1, HoV-I2, HoV-I3, HoV-DA1 and HoV-DA2.
Earliest date for submitting a request for a refund of excise duty paid on petroleum derivatives and biofuels used for heating business or residential premises for July 2026 – REF-G.
31 August
Payment of social security contributions for July 2026 based on the minimum monthly contribution base by an employer who has not paid the respective salary by the end of August.
Payment of social security contributions for personal salary for July 2026 based on the minimum monthly contribution base by an entrepreneur who opted for personal salary payments but has not paid the respective personal salary by the end of August.
Submission of PP OA for the period from 1 to 15 August 2026 and payment of the calculated excise duty.
Key Deadlines for Most Businesses

05 August – OZU, IOSI
10 August – PPPDV, PP-PPNO
14 August – Property tax – Q3
17 August – PPPDV, corporate income tax, personal income tax on income from self-employment, social security contributions, PP OD-O, PP OA, PP OAELKPG
31 August – Contributions based on the minimum monthly contribution base and PP OA

3E Finansije Tip

We recommend preparing your tax obligations several days before the statutory deadline to allow sufficient time for reviewing calculations, submitting tax returns and ensuring that payments are made correctly.

This tax calendar is for informational purposes only. Specific obligations depend on the taxpayer’s status and business activities.