Frequently asked questions

1. Is there a fee for filing tax returns electronically?

Reply: Filing tax returns electronically via the ePorezi portal is completely free of charge. The taxpayer must provide, at his own expense, a qualified electronic certificate for electronic signing of tax returns and a smart card reader.

2. Which tax returns can be filed electronically?

Reply: The following tax returns can be filed through the ePorezi portal:

  • PPPDV – Value added tax return
  • PPP-PD – Individual tax return on calculated taxes and contributions
  • PPP – Individual tax return
  • PP-PDP – Tax return for advance - final determination of corporate income tax
  • PPDG-2P – Tax return for determining annual personal income tax
  • PP OD-O – Tax return on calculated contributions for mandatory social insurance for founders, i.e. members of a company
  • PP OPO – Tax return for taxes and contributions on income calculated by a natural person as a taxpayer through self-assessment
  • PP PDPO/S – Tax return for calculation of withholding tax on income and fees earned by non-resident and resident legal entities
  • PP KDZN – Tax return for the calculation of profit tax based on the decision on income earned by a non-resident legal entity based on capital gains and on the lease and sublease of real estate and movable property
  • PP PPNO – Tax return for non-life insurance premium tax
  • IOSI – Report on the implementation of the obligation to employ persons with disabilities
  • PP OAK – Tax return on cumulative excise tax calculation
  • PP OAK – Tax return on cumulative excise tax calculation
  • PP OAKG – Tax return on cumulative-annual excise tax calculation
  • PP TOA – Tax return on quarterly excise tax calculation
  • PP OAEL – Tax return for calculation of excise duty on electricity for final consumption
  • PPDG-1S – Tax return for determining taxes and contributions for mandatory social insurance through self-taxation on income from self-employment
  • PPDG-1R – Tax return for advance - final determination of tax on income from self-employment
  • PPI-3 – Tax return for determining inheritance and gift tax
  • PPI-4 – Tax return for determining tax on the transfer of absolute rights
  • PPDG-3R – Tax return for determining capital gains tax
  • PP OAEL – new – Tax return for calculation of excise duty on electricity for final consumption
  • PP OA – Tax return for excise duty calculation
  • PEP-IPJ – Records of separate business units of economic entities and warehouses
  • REF 1 – Request from a foreign taxpayer for refund
  • REF 2 – Humanitarian organization's request for refund
  • REF 3A – Request from a traditional church, or religious community, for refund
  • REF 5 – Request from a diplomatic and consular mission and an international organization for refund
  • PPO-PDV – Certificate of tax release for VAT taxpayer, which performs turnover of goods or services, or import of goods, with tax release (donations)
  • MPPO-PDV – Request - Certificate of tax exemption for a VAT taxpayer who supplies goods or services, or imports goods, with tax exemption (international agreements))
  • ZPPO-PDV – Request - Tax exemption certificate for a VAT taxpayer who supplies goods or services, i.e. imports goods, with tax exemption (credits).

On the ePorezi portal, it is possible to gain insight into taxpayers' tax cards, insight into data from the Unified Register of Taxpayers, as well as a review of previously electronically filed tax returns.

3. Which qualified electronic certificate can I use and which is the best one to obtain?

Reply: Taxpayers can use any qualified electronic certificate issued by one of the authorized Certification Bodies in the Republic of Serbia (PTT, Serbian Chamber of Commerce, Ministry of Internal Affairs, HALCOM or E-Smart Systems). The Tax Administration treats all qualified electronic certificates equally.

4. Are there working hours for the ePorezi portal?

Reply: Electronic services on the "ePorezi" portal are available every day from 6 am to 12 midnight.

5.  Does the legal representative of the company have to submit a ПЕП form in order to register for electronic business with the Tax Administration?

Reply: No, legal representatives are already registered for e-services.

6. Is it possible for one accounting agency to file for multiple taxpayers?

Reply: It is possible for one accounting agency to file for several different taxpayers. It is necessary to obtain authorization for electronic business from each taxpayer individually by submitting a completed ПЕПform to the competent branch of the Tax Administration. If the legal representative of the taxpayer has a qualified electronic certificate, they can grant authorization to a person from the accounting agency on the ePorezi portal in the authorization section.

7. Is it possible to authorize multiple persons to submit a tax return electronically?

Reply: Yes, it is possible to authorize multiple persons to file tax returns electronically. Authorization can be granted/revoked via the PEP form as well as on the portal ePorezi.

8. We have purchased a certificate, a card reader and have done everything according to the instructions on your portal, but the electronic application cannot read the certificate

Reply: The most common problem in such situations is caused by incorrect configuration of the qualified electronic certificates, or by the lack of the necessary software that should enable the use of the qualified electronic certificate. All certification bodies have the necessary software on their websites, as well as user instructions for installing and using the certificate.

The problem may arise when the installed software components on your computer, mainly those related to the use of other electronic services that use certificates, conflict with the Certification Authority software and then, despite the correct installation, it is not possible to access the Portal. The solution is to install the Certification Authority software on a computer that is not used for other electronic services that use electronic certificates.

The problem can also occur if you have more than one electronic card reader on your computer. The solution is to leave only one reader connected to the computer.

9. Who can I contact to get assistance with electronic tax filing?

Reply: For assistance with electronic filing of tax returns, you can contact the Tax Administration Contact Center at 0700-700-007 or 011-6969-069 (for calls from a mobile phone or from abroad).

Help can also be obtained via email address eporezi@purs.gov.rs.

10. How do I know if my return on the portal has been successfully filed?

Reply: A successfully filed return via the ePorezi portal receives the status "Registered" in the files review section and is assigned a unique "Application Identification Number" (guid number).

11. I would like to file an amended VAT return. How do I do that??

Reply: The amended VAT return is filed, like the original one, electronically via the ePorezi portal. When filing an amended VAT return, it is necessary to provide the appropriate identifier (identification number or barcode) of the return you wish to amend.

12. Is it possible to obtain property tax debt cards via ePorezi portal??

Reply: It is not possible to obtain property tax cards through the eTax portal because property tax has been the responsibility of the Local Tax Administration since 01.01.2007.

13. We sent a request via ePorezi portal to obtain synthetic cards, we received them via email, but we did not receive a balance inquiry that is kept on our clients' social security number?

Reply: The Synthetic Cards that you received through the ePorezi portal relate to the balances maintained under your social security number (as the legal representative of your company) and your TIN, as well as the TINs of your clients for whom you have received tax authorization. You are not able to obtain the account balances maintained under your clients' social security numbers because the authorization you have applies only to their TINs.

14. Does every legal representative in a company for which we have the authority to submit applications needs to have a qualified digital certificate??

Reply: All legal representatives are automatically registered for electronic services and, if they wish, they can have a qualified electronic certificate and file returns via the ePorezi portal. A qualified electronic certificate gives each legal representative the opportunity to grant authorization to a third party for the electronic filing of tax returns via the ePorezi portal. Possession of a qualified electronic certificate for legal representatives is not an obligation, as they can grant authorization for the electronic filing of tax returns to a third party via the PEP form.

15. Do we need to have a qualified electronic certificate for each client for whom we want to file returns (e.g. for 50 clients – 50 certificates)?

Reply: Everyone who uses the electronic services of the Tax Administration and files returns via the ePorezi portal must have one qualified electronic certificate. For each client for whom you file tax returns, you must be authorized via a PEP form and in this way you are connected to your clients in the Tax Administration system - as many PEP forms as there are clients. You can use one qualified electronic certificate to file tax returns via the ePorezi portal for all your clients.

16. We received a response from the certification body that they cannot issue us a qualified electronic certificate for the company's/accounting agency's TIN. What is the procedure in that case?

Reply: A qualified electronic certificate is issued exclusively to a natural person, i.e. their first and last name and their personal identification number. A qualified electronic certificate is not linked to the company/accounting agency where the person works, since it is stipulated that only a natural person can file and sign a tax return via the ePorezi portal.

17. Is it possible for one person to have the authority to file PPPDV returns, and another person to file PPPDV returns?

Reply: Yes, it is possible. The amended PEP form (part 4) allows for the granting/withdrawal of the scope of authorization for different types of tax forms. Also, each legal representative, if they have a Qualified Electronic Certificate, can also select the level of authorization they wish to grant or withdraw from a specific person for one or more tax forms through the ePorezi portal.

18. After filing a VAT return via the ePorezi portal, do we have to immediately print a confirmation of successful filing?

Reply: Printing filed VAT returns and confirmation of successful filing of the return after its filing is not an obligation of the taxpayer. Each taxpayer may print their VAT returns or confirmation of successful filing of the VAT return for the purpose of storing these documents in their own archives and the aforementioned documents do not need to be submitted to the Tax Administration in printed form.

The ePorezi portal contains an archive of filed VAT returns, which you can review at any time and print the necessary returns and receipts. Returns are stored on the portal for as long as required by law.