As of today, electronic filing of tax returns for legal entities is enabled through the Local Tax Administration Portal

Namely, the Ministry of Finance, in accordance with the Law on Tax Procedure and Tax Administration, and in relation to the Law on Property Taxes, adopted Amendments to the Rulebook on Tax Return Forms for Determining Property Taxes (“Official Gazette of the RS”, Nos. 108/2013 AND 118/2013, 101/2017, 48/2018 and 104/2018), which entered into force on January 1, 2019 and is applicable to the reporting of tax obligations that have accrued after January 1, 2019.

Pursuant to Article 38, Paragraph 7, Item 7, Sub-Item 7 of the Law on Tax Procedure and Tax Administration (“Official Gazette of the RS”, Nos. 80/02 … 95/18) as of January 1, 2019 filing tax returns for determining property tax in electronic form is obligatory for taxpayers who keep books of accounts.

Taxpayers who do not keep the books - natural entities who are obliged to file a tax return that is not related to the performance of business activities, can file tax returns electronically or in writing.

With the launch of this Portal on January 1, citizens, business and the society are enabled to obtain information about their property taxes and other original public revenues per click, as well as to file an application for determining property taxes for natural and legal entities. The benefit of filing an application for determining property taxes electronically is especially important for legal entities, as they have to repeat this procedure every year.

The project, which was successfully completed, was launched at the initiative of the Prime Minister, Ana Brnabić, and represents one of the most significant digitalization projects in 2018 and 2019 - the creation of a Unified Information System for Local Tax Administrations, on the establishment of which, experts from the Prime Minister's Cabinet, the Office for IT and eGovernment and experts from all local tax administrations worked intensively.

Although centralized, this type of data processing does not impair the specificity and autonomy of local administrations, but provides them with better monitoring and timely updating of records. As a result, the Ministry of Finance and the Tax Administration of the Republic of Serbia have a complete electronic insight into the local tax analytics of all 5,701,749 natural entities, 305,856 legal entities and 325,616 entrepreneurs in the Republic of Serbia.