The Ministry of Finance of Republic of Serbia has issued two Rulebooks:

• Rulebook on the form of the tax return for corporate income tax ("Official Gazette of RS", no. 30/15) and
• Rulebook Amending the Rulebook on forms of tax returns for the determination of income tax to be paid by decision ("Off. Gazette of RS", no. 28/2015)

which stipulate that from 01.04.2015 the tax return for corporate income tax (Form PDP) and the annual personal income tax (Form PPDG-2R) shall be submitted only electronically.

So far, the electronic filing of tax returns was provided for:

• VAT and
• Withholding tax in accordance with the law governing personal income tax and the law governing contributions for compulsory social insurance (e.g, taxes and contributions on salaries).

Under Law on Tax Procedure and Tax Administration, the following schedule for the introduction of electronic tax returns is prescribed:

• Withholding corporate income tax - from 01.01.2016;
• Excise duty - from 01.01.2016;
• Tax on income from independent activities for entrepreneurs who keep books - from 01.01.2016;
• Tax on non-life insurance premiums - from 01.01.2016;
• All other tax forms - from 01.01.2017.