Tax audit and appeal in Serbia: the deadlines that matter
A Serbian tax audit ends with a report and an assessment. You have eight days to object to the report and 15 days to appeal the assessment. An appeal does not suspend payment, so the first eight days are where most of the result is decided.
The audit
The Tax Administration serves an audit order just before the audit begins, and the inspector must show official ID. Cash register, employment and excise warehouse checks can start without a prior order.
The company and its representative may attend the inspection of premises. Keep a record of every document handed over, and answer complex questions in writing.
Objections to the report: 8 days
Findings go into an audit report. The taxpayer may file objections within eight days of receiving it. If the objections bring new evidence, a supplementary report is prepared within 30 days, and no objection is allowed against it. Put all your evidence into the first objections.
The assessment is issued within 60 days of service of the report or supplementary report, and the amount is payable within 15 days of service.
Appeal: 15 days
An appeal is filed within 15 days of receipt of the assessment, lodged with the Tax Administration and decided by the second-instance body in the Ministry of Finance within 60 days.
The appeal does not suspend enforcement. Suspension is possible only if the taxpayer documents that paying before the decision becomes final would cause serious economic harm.
Administrative Court: 30 days
A final assessment can be challenged by a claim to the Administrative Court within 30 days of service of the second-instance decision, or if the appeal was not decided in time.
Working with us
Filings are in Serbian. We prepare the objections and the appeal with your accountant, explain each step in English and tell you in advance when a decision is needed on your side, such as whether to pay under protest or request suspension.
Frequently asked questions
How long do I have to object to a Serbian tax audit report?
Eight days from receipt of the report. Some checks, such as cash register checks, have a shorter deadline.
What is the deadline to appeal a tax assessment in Serbia?
15 days from receipt of the assessment.
Do I have to pay while the appeal is pending?
Yes, as a rule. Payment can be suspended only if you document that paying before the decision is final would cause serious economic harm.
How long does the appeal take?
The second-instance body must decide within 60 days of the appeal. If it does not, you can go to the Administrative Court.
This guide provides general information and is not legal advice for your specific case. Send us your question for an assessment.
Talk to a lawyer
Describe your case in a few sentences. We reply within 24 hours on working days and tell you whether and how we can help.
- srdjan@bogiceviclaw.com
- +381 65 678 4991
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