The obligation of reporting business premises where the taxpayer stores or places goods and performs activities as prescribed by the Rulebook on the procedure, method, deadlines, content and form of reporting the business premises. Namely, from January 24, 2023, business premises registration is done exclusively in electronic form through the Tax Administration portal, via the EP IPP Form.
One of the novelties is the obligation to submit a registration report by taxpayers who are lessors of business premises leased to other taxpayers. On that occasion, the registration application states that the taxpayer is registering their leased office space for the performance of rental activities.
Exemptions to the obligation
The taxpayer is not obliged to provide information that is:
- Reported to the Serbian Business Registers Agency when registering in the prescribed register
- Submitted to the Tax Administration by other regulations
- Reported to the Tax Administration by submitting the PEP IPJ form until January 24, 2023.
Form submitting deadline
A taxpayer who has yet to report data to the Tax Administration, i.e. who has submitted incomplete or incorrect data, and has already started using the business premises, needs to submit the EP IPP Form from January 24, 2023, until January 30, 2023.
Which entities don’t have the submitting obligation of the EP IPP form?
The EP IPP form is not mandatory to be submitted by state bodies and organizations, bodies and organizations of territorial autonomy or local self-government, public enterprises that perform activities of general interest, whose singular founder is the Republic of Serbia, then an autonomous province or unit of local self-government, direct or indirect budget users according to the Rulebook regulating the list of users of public funds and financial institutions.
