Serbia — Tax Return on Calculated Annual Personal Income Tax (Form ПП ГПДГ / PP GPDG)

Fields

• taxYear integer required

  The calendar year for which the annual personal income tax is being determined, selected from a dropdown at the top of the return.

  range: 2022–∞
• filingType enum required

  The type of filing, selected from a dropdown. Code 1 (general filing) is the ordinary case where the taxpayer files on or before the statutory due date. Codes 2, 4, and 5 are typically applied by the Tax Administration itself, a tax-control order, or a court decision respectively, rather than chosen by a self-filing taxpayer, but are disclosed here as the field's full documented option set.

  enum: general | ex-officio | after-deadline-article-182b | control-order | court-decision | extended-deadline-article-39
• dateTaxLiabilityArose date optional

  The due date of the tax liability under the Law. For a pre-filled return the Tax Administration sets this automatically when it posts the return to the portal; the field is shown as an editable date (not marked mandatory in the portal screenshot) and is otherwise system-derived from the tax year and filing type, so modeled optional rather than an invented always-required field.

• interestCalculatedThroughDate date optional

  The date through which late-payment interest has been calculated. Left blank for a general (on-time) filing; entered by the filer or the Tax Administration depending on filingType, only when there is a legal basis to calculate interest. The source describes this conditionality narratively rather than as a single clean gate on one other field's value, so it is modeled optional rather than an invented requiredWhen.

• amendmentType enum optional

  Only completed when this filing amends a previously submitted return: an amendment under Article 40 ZPPPA (the taxpayer's own correction), an amendment ordered by a tax-control finding, or a reversal (storno) of a previously filed return.

  enum: taxpayer-amendment-article-40 | control-order-amendment | reversal
• amendedFilingIdentifier string optional

  The ID number of the previously filed tax return that this filing amends or reverses. Required whenever amendmentType is set: the source states that if a value is entered in the Врста (amendmentType) field, a previously recorded return with this identifier must exist and must belong to the same taxpayer.

• controlOrCourtDecisionBasis enum optional

  Completed only when the return is filed pursuant to a tax inspector's order in an appeal/complaint proceeding: whether the underlying decision was a first-instance appeal ruling, a second-instance appeal ruling, or an administrative court decision.

  enum: first-instance-appeal-decision | second-instance-appeal-decision | administrative-court-decision
• controlOrderOrCourtDecisionNumber string optional

  The number of the tax-control order (when filingType is control-order or amendmentType is control-order-amendment/reversal) or the number of the court decision (when filingType is court-decision).

• taxpayerIdNumber string required

  The taxpayer's personal identification number: JMBG (citizen's unique master number) for residents, EBS for foreign natural persons without a JMBG, or PIB (tax ID number) as applicable.

  classification: sensitive-pii
• dateOfBirth date required

  The taxpayer's date of birth, used among other things to determine the under-40 additional-reduction eligibility (field additionalReductionUnder40).

  classification: pii
• firstName string required

  The taxpayer's first name.

  classification: pii
• parentsName string required

  The name of one of the taxpayer's parents, printed as a standard middle identifier on Serbian tax forms.

  classification: pii
• surname string required

  The taxpayer's surname.

  classification: pii
• municipality string required

  The municipality of the taxpayer's residence/domicile.

• place string required

  The town/place of the taxpayer's residence/domicile.

• streetName string required

  The street name of the taxpayer's residence/domicile.

• houseNumber string required

  The numeric part of the taxpayer's house number.

• houseNumberLetter string optional

  The letter suffix of the taxpayer's house number, if any (e.g. "12a").

• floor string optional

  The floor of the taxpayer's residence, if living in a multi-unit building. Visible in the portal screenshot as field 1.4.5 but not individually named in the instruction text's numbered walkthrough — visually confirmed via the render.

• apartmentNumber string optional

  The apartment number of the taxpayer's residence, if applicable.

• apartmentLetter string optional

  The letter suffix of the taxpayer's apartment number, if applicable.

• phoneAreaCode string required

  The area code of the taxpayer's telephone number. The instructions explicitly flag this as one of the numeric fields the taxpayer must always enter themselves (never auto-filled).

  classification: pii
• phoneNumber string required

  The taxpayer's telephone number, excluding area code. Explicitly flagged as always taxpayer-entered.

  classification: pii
• email string required

  The taxpayer's e-mail address. Explicitly flagged as always taxpayer-entered.

  classification: pii
• occupation string required

  The taxpayer's occupation. Explicitly flagged as always taxpayer-entered.

• dependent1Relationship enum optional

  Relationship of dependent family member 1 to the taxpayer, chosen from the portal's own dropdown. The portal enforces a maximum of one "spouse" entry and at most two "parent, or adoptive parent" entries across the whole dependents list, and disallows listing the taxpayer as their own dependent.

  enum: child-or-adopted-child | spouse | parent-or-adoptive-parent | grandchild-living-in-household-not-supported-by-parents
• dependent1Jmbg string optional

  Personal identification number (JMBG or EBS) of dependent family member 1. The portal auto-populates the dependent's name fields from this number when it is registered; the system otherwise enforces uniqueness (a JMBG cannot appear twice in the dependents list).

  classification: sensitive-pii
• dependent1FirstName string optional

  First name of dependent family member 1, auto-filled from the JMBG/EBS when recognized, otherwise entered manually.

  classification: pii
• dependent1ParentsName string optional

  One parent's name of dependent family member 1.

  classification: pii
• dependent1Surname string optional

  Surname of dependent family member 1.

  classification: pii
• dependent2Relationship enum optional

  Relationship of dependent family member 2 to the taxpayer, chosen from the portal's own dropdown. The portal enforces a maximum of one "spouse" entry and at most two "parent, or adoptive parent" entries across the whole dependents list, and disallows listing the taxpayer as their own dependent.

  enum: child-or-adopted-child | spouse | parent-or-adoptive-parent | grandchild-living-in-household-not-supported-by-parents
• dependent2Jmbg string optional

  Personal identification number (JMBG or EBS) of dependent family member 2. The portal auto-populates the dependent's name fields from this number when it is registered; the system otherwise enforces uniqueness (a JMBG cannot appear twice in the dependents list).

  classification: sensitive-pii
• dependent2FirstName string optional

  First name of dependent family member 2, auto-filled from the JMBG/EBS when recognized, otherwise entered manually.

  classification: pii
• dependent2ParentsName string optional

  One parent's name of dependent family member 2.

  classification: pii
• dependent2Surname string optional

  Surname of dependent family member 2.

  classification: pii
• dependent3Relationship enum optional

  Relationship of dependent family member 3 to the taxpayer, chosen from the portal's own dropdown. The portal enforces a maximum of one "spouse" entry and at most two "parent, or adoptive parent" entries across the whole dependents list, and disallows listing the taxpayer as their own dependent.

  enum: child-or-adopted-child | spouse | parent-or-adoptive-parent | grandchild-living-in-household-not-supported-by-parents
• dependent3Jmbg string optional

  Personal identification number (JMBG or EBS) of dependent family member 3. The portal auto-populates the dependent's name fields from this number when it is registered; the system otherwise enforces uniqueness (a JMBG cannot appear twice in the dependents list).

  classification: sensitive-pii
• dependent3FirstName string optional

  First name of dependent family member 3, auto-filled from the JMBG/EBS when recognized, otherwise entered manually.

  classification: pii
• dependent3ParentsName string optional

  One parent's name of dependent family member 3.

  classification: pii
• dependent3Surname string optional

  Surname of dependent family member 3.

  classification: pii
• dependent4Relationship enum optional

  Relationship of dependent family member 4 to the taxpayer, chosen from the portal's own dropdown. The portal enforces a maximum of one "spouse" entry and at most two "parent, or adoptive parent" entries across the whole dependents list, and disallows listing the taxpayer as their own dependent.

  enum: child-or-adopted-child | spouse | parent-or-adoptive-parent | grandchild-living-in-household-not-supported-by-parents
• dependent4Jmbg string optional

  Personal identification number (JMBG or EBS) of dependent family member 4. The portal auto-populates the dependent's name fields from this number when it is registered; the system otherwise enforces uniqueness (a JMBG cannot appear twice in the dependents list).

  classification: sensitive-pii
• dependent4FirstName string optional

  First name of dependent family member 4, auto-filled from the JMBG/EBS when recognized, otherwise entered manually.

  classification: pii
• dependent4ParentsName string optional

  One parent's name of dependent family member 4.

  classification: pii
• dependent4Surname string optional

  Surname of dependent family member 4.

  classification: pii
• dependent5Relationship enum optional

  Relationship of dependent family member 5 to the taxpayer, chosen from the portal's own dropdown. The portal enforces a maximum of one "spouse" entry and at most two "parent, or adoptive parent" entries across the whole dependents list, and disallows listing the taxpayer as their own dependent.

  enum: child-or-adopted-child | spouse | parent-or-adoptive-parent | grandchild-living-in-household-not-supported-by-parents
• dependent5Jmbg string optional

  Personal identification number (JMBG or EBS) of dependent family member 5. The portal auto-populates the dependent's name fields from this number when it is registered; the system otherwise enforces uniqueness (a JMBG cannot appear twice in the dependents list).

  classification: sensitive-pii
• dependent5FirstName string optional

  First name of dependent family member 5, auto-filled from the JMBG/EBS when recognized, otherwise entered manually.

  classification: pii
• dependent5ParentsName string optional

  One parent's name of dependent family member 5.

  classification: pii
• dependent5Surname string optional

  Surname of dependent family member 5.

  classification: pii
• dependent6Relationship enum optional

  Relationship of dependent family member 6 to the taxpayer, chosen from the portal's own dropdown. The portal enforces a maximum of one "spouse" entry and at most two "parent, or adoptive parent" entries across the whole dependents list, and disallows listing the taxpayer as their own dependent.

  enum: child-or-adopted-child | spouse | parent-or-adoptive-parent | grandchild-living-in-household-not-supported-by-parents
• dependent6Jmbg string optional

  Personal identification number (JMBG or EBS) of dependent family member 6. The portal auto-populates the dependent's name fields from this number when it is registered; the system otherwise enforces uniqueness (a JMBG cannot appear twice in the dependents list).

  classification: sensitive-pii
• dependent6FirstName string optional

  First name of dependent family member 6, auto-filled from the JMBG/EBS when recognized, otherwise entered manually.

  classification: pii
• dependent6ParentsName string optional

  One parent's name of dependent family member 6.

  classification: pii
• dependent6Surname string optional

  Surname of dependent family member 6.

  classification: pii
• wageIncome integer required

  Amount of wage income under Articles 15a-15v of the Law, excluding personal earnings of an entrepreneur or agricultural entrepreneur. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• wageTaxAndContributions integer required

  Tax and mandatory social-insurance contributions charged to the employee on the wage income reported at 3.1.1, paid during the tax year. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• nonEmploymentIncomeArticle55 integer required

  Taxable income earned outside an employment relationship, under Article 55 of the Law. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• nonEmploymentIncomeArticle55TaxAndContributions integer required

  Tax and mandatory social-insurance contributions charged to the income recipient on the income reported at 3.1.3, paid during the tax year. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• employmentIncomeSubtotal integer required

  Computed subtotal: the sum of 3.1.1 and 3.1.3 less the amounts at 3.1.2 and 3.1.4. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• nonEmploymentIncomeOtherArticles integer required

  Taxable income earned outside an employment relationship, under Articles 65v, 82, 84a and 85 of the Law. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• nonEmploymentIncomeOtherArticlesTaxAndContributions integer required

  Tax and mandatory social-insurance contributions charged to the income recipient on the income reported at 3.1.6, paid during the tax year. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• nonEmploymentIncomeOtherArticlesSubtotal integer required

  Computed subtotal: the difference between the amounts at 3.1.6 and 3.1.7. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• selfEmploymentIncome integer required

  Taxable profit under Article 33 paragraph 2 of the Law, or lump-sum-assessed income under Article 41, depending on how the taxpayer's income from independent activity is assessed and taxed. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• selfEmploymentTax integer required

  Tax on income from independent activity for a taxpayer who pays tax on taxable profit under Article 33 paragraph 2 of the Law, on the amount reported at 3.2.1, paid during the tax year. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• selfEmploymentLumpSumTaxAndContributions integer required

  Tax and mandatory social-insurance contributions on income from independent activity for a taxpayer who pays tax on a lump-sum-assessed income under Article 41 of the Law, on the amount reported at 3.2.1, paid during the tax year. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• entrepreneurPersonalEarnings integer required

  Personal earnings paid to an entrepreneur or agricultural entrepreneur, under Article 33a of the Law. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• entrepreneurPersonalEarningsTaxAndContributions integer required

  Tax and mandatory social-insurance contributions on the personal earnings reported at 3.2.4, under Article 33a of the Law, paid during the tax year. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• selfEmploymentIncomeSubtotal integer required

  Computed subtotal: the difference between the amounts at 3.2.1, 3.2.2 and 3.2.3, increased by the amount at 3.2.4, less 3.2.5. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• otherIncomeByTaxAuthorityDecision integer required

  Taxable income under Article 60 of the Law, realized in the calendar year for which the annual tax is being determined. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• otherIncomeByTaxAuthorityDecisionTaxAndContributions integer required

  Tax and mandatory social-insurance contributions charged to the income recipient on the income reported at 3.3.1, paid during the tax year. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• otherIncomeByTaxAuthorityDecisionSubtotal integer required

  Computed subtotal: the difference between the amounts at 3.3.1 and 3.3.2. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• otherIncomeArticle84bParagraph5 integer required

  Taxable income under Article 84b paragraph 5 of the Law, for the calendar year for which the annual tax is being determined. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• otherIncomeArticle84bParagraph5Tax integer required

  Tax charged to the income recipient on the income reported at 3.3.4, paid during the tax year. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• otherIncomeArticle84bParagraph5Subtotal integer required

  Computed subtotal: the difference between the amounts at 3.3.4 and 3.3.5. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• selfAssessedIncomeArticle100a integer required

  Taxable income under Articles 15a and 55 of the Law for which the taxpayer is obliged to self-assess and pay tax and contributions, under Article 100a of the Law. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• selfAssessedIncomeArticle100aTaxAndContributions integer required

  Tax and mandatory social-insurance contributions charged to the income recipient on the income reported at 3.4.1, paid during the tax year. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• selfAssessedIncomeArticle100aSubtotal integer required

  Computed subtotal: the difference between the amounts at 3.4.1 and 3.4.2. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• selfAssessedIncomeOtherArticles integer required

  Taxable income under Articles 65v, 82, 84a and 85 of the Law for which the taxpayer is obliged to self-assess and pay tax and contributions. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• selfAssessedIncomeOtherArticlesTaxAndContributions integer required

  Tax and mandatory social-insurance contributions charged to the income recipient on the income reported at 3.4.4, paid during the tax year. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• selfAssessedIncomeOtherArticlesSubtotal integer required

  Computed subtotal: the difference between the amounts at 3.4.4 and 3.4.5. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• foreignTaxedIncome integer required

  Taxable income under Articles 15a, 33, 41 and 55 of the Law, realized in the tax year and taxed in another state, per a certificate of that state's competent authority. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• foreignTaxedIncomeTax integer required

  Tax charged to the income recipient on the income reported at 3.5.1, for the income for which the annual tax is being determined. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• foreignTaxedIncomeSubtotal integer required

  Computed subtotal: the difference between the amounts at 3.5.1 and 3.5.2. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• foreignTaxedIncomeOtherArticles integer required

  Taxable income under Articles 65v, 82, 84a and 85 of the Law, realized in the tax year and taxed in another state. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• foreignTaxedIncomeOtherArticlesTax integer required

  Tax charged to the income recipient on the income reported at 3.5.4, for the income for which the annual tax is being determined. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• foreignTaxedIncomeOtherArticlesSubtotal integer required

  Computed subtotal: the difference between the amounts at 3.5.4 and 3.5.5. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• mandatorySocialInsuranceContributionRefund integer required

  Amount paid to the taxpayer as a refund of mandatory social-insurance contributions, under the law governing mandatory social insurance contributions, during the tax year. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• totalAfterWithholdingCategories integer required

  Computed total: the sum of the subtotals at 3.1.5, 3.2.6, 3.3.3, 3.4.3 and 3.5.3. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• additionalReductionUnder40 integer optional

  Automatically entered amount equal to three average annual salaries per employee paid in the Republic in the year for which the tax is determined, under Article 87 paragraph 4 of the Law, for a taxpayer who has not yet turned 40 on 31 December of that year; entered as zero for a taxpayer aged 40 or over. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• totalAfterAdditionalReduction integer required

  Computed subtotal: for a taxpayer under 40, the positive difference between 3.7 and 3.8 (zero if negative); for a taxpayer 40 or over, equal to 3.7. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• grandTotal integer required

  Computed total: the sum of the amounts at 3.1.8, 3.3.6, 3.4.6, 3.5.6, 3.6 and 3.9. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• nonTaxableAmount integer optional

  Automatically entered non-taxable threshold prescribed by Article 87 paragraph 1 of the Law: three times the average annual salary per employee paid in the Republic in the year for which the tax is determined. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• taxableIncomeBeforePersonalDeductions integer required

  Computed subtotal: the difference between the amounts at 3.10 and 3.11. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• personalDeductionsForTaxpayer integer optional

  Automatically entered personal deduction for the taxpayer under Article 88 paragraph 1 item 1) of the Law. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• personalDeductionsForDependents integer optional

  Freely entered personal-deduction amount for dependent family members under Article 88 paragraph 1 item 2) and paragraph 3 of the Law, only when dependents were reported in Part 2. The portal caps this at the product of the number of dependents reported in Part 2 and 15% of the average annual salary per employee paid in the Republic in the year for which the tax is determined, auto-correcting any higher entry down to that cap. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• personalDeductionsTotal integer required

  Automatically entered sum of 3.13.1 and 3.13.2; capped at 50% of the amount at 3.12 if their sum would exceed it. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• taxableIncome integer required

  Computed subtotal: the difference between the amounts at 3.12 and 3.13. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• taxableIncomeUpToSixAverageSalaries integer required

  The portion of taxable income up to six times the average annual salary per employee paid in the Republic in the year for which the tax is determined. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• taxableIncomeAboveSixAverageSalaries integer required

  Computed subtotal: the difference between the amounts at 3.14 and 3.14.1. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• taxAtTenPercent integer required

  Computed amount: 10% applied to the amount at 3.14.1. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• taxAtFifteenPercent integer required

  Computed amount: 15% applied to the amount at 3.14.2. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• annualTax integer required

  Computed total: the sum of the amounts at 3.15 and 3.16. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• taxCredit integer optional

  Tax credit under Article 89a of the Law (for investment in an alternative investment fund), which may not exceed 50% of the amount at 3.17. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• annualTaxAfterCredit integer required

  Computed subtotal: the difference between the amounts at 3.17 and 3.18. Amounts are entered in dinars, with no decimals.

  range: 0–∞
• calculatedInterest integer optional

  Amount of late-payment interest calculated, only when there is a legal basis for its calculation (paralleling interestCalculatedThroughDate in the filing-metadata part). Amounts are entered in dinars, with no decimals.

  range: 0–∞
• taxpayerNote string optional

  Free-text note from the taxpayer, proxy, or representative concerning the filing. The portal caps this field at 500 characters.

  length: 0–500