The Tax Administration of the Republic of Serbia published on 14 November 2025 on its website a notice for taxpayers who have not duly submitted PP OD-O forms for their founders in the period from October 2021 to date.

By way of reminder, PP OD-O forms are submitted by companies for their founders who perform work in the company in the sense of representation, and who have not entered into an employment relationship with that company. In practice, this concerns founders who are registered with the Serbian Business Registers Agency as legal and other representatives. In PP OD-O forms, contributions for mandatory social security are reported, which companies are obliged to pay on at least the minimum contribution base for their founders.

Namely, if a company was obliged to submit a PP OD-O form in the period from October 2021 to date, and has not done so, the Tax Administration will submit this return ex officio.

We reproduce the notice of the Tax Administration below:

“The Tax Administration of the Republic of Serbia informs that, in the upcoming period, Tax Returns on calculated contributions for mandatory social security for founders, i.e. members of a company, on PP OD-O Form will be submitted ex officio, for calculation periods starting from October 2021, in accordance with the provisions of Article 41b of the Law on Tax Procedure and Tax Administration.

After that, every month, upon expiry of the 15th day of the month, for all taxpayers who have failed to submit the PP OD-O tax return within the prescribed deadline, the Tax Administration will submit tax returns ex officio for the previous month.

For taxpayers for whom a tax return is submitted ex officio, a Notice will be placed in their tax mailbox on the Tax Administration portal (ePorezi).

In the event that a PP OD-O tax return submitted ex officio contains an error which results in an incorrectly determined amount of tax liability, or an omission of another kind, the taxpayer may submit an amended tax return in accordance with the provisions of Article 40 of the Law on Tax Procedure and Tax Administration (ZPPPA), while if the taxpayer believes that they did not have the obligation to submit a tax return for the calculation period for which the tax return was submitted ex officio, they may submit to the Tax Administration a Request for Correction of Error (ZIG Form), for the purpose of reversal.

In accordance with the provisions of the Law on Mandatory Social Security Contributions, a founder or member of a company is an insured person – a natural person who works in the company of which they are a founder or member, regardless of whether they have entered into an employment relationship with the company. In addition to an employment relationship, work also includes representation of the company on the basis of registration with the competent registry authority. The contribution base for mandatory social security contributions for founders or members of a company is at least the lowest monthly base from Article 37 of the Law on Mandatory Social Security Contributions. These contributions are paid by the 15th day in the month for the previous month.”