The deadline for submission of the PBN 1 form and the PDN tax return for 2013 is July 30 2014 and the tax rate is 15%.
In regards to the payment of advance tax for 2014, starting with the advance for January 2014 and until the submission of tax return for 2013, taxpayers will pay the same amount of advance as they did for December 2013.
After the submission of the tax return for 2013, monthly advances for 2014 will be paid at a tax rate of 15% on the tax basis derived from their tax return form for 2013.
Additionally, all companies which do not generate revenues by selling goods or providing services on the Serbian market are not obligated to submit a tax return according to the opinion of the Ministry of Finance no. 430-07-281/2009-04.
In summary, non-profit organisations that have not generated revenue in 2013 are not required to submit a tax return for the fiscal year (not even an empty one).
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