On 16 April 2020, the government of Serbia has adopted a decree that postponed the deadlines for filing corporate income tax returns and for submitting annual financial statements or for other actions required of certain regulated companies. The decree was published in the Official Gazette No. 57 entered into force on 16 April 2020.
Accordingly, the deadlines of CIT return and annual financial statements for 2019, that would have been due by 29 June 2020, are 90 days from the date of termination of the state emergency. CIT returns for a tax period different from the calendar year that would been due 180 days from the end of the tax year, the deadline is 90 days from the date of termination of the state 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.
