Taxpayers are obliged to submit to the Tax Administration information on all warehouse or business premises in which they perform their activities, as well as to regularly report possible changes to such data. This is valid starting from August 27, 2018.

This is a novelty prescribed by the Law on Tax Procedure and Tax Administration (Serbian: Zakon o poreskom postupku i poreskoj administraciji - ZPPA) in its Article 25: according to that article, taxpayers are obliged to submit to the Tax Administration information (as well
as later changes of data) on all business premises in which they:

a) store goods, i.e., placing & storing goods,
b) as well as about all premises in which they perform their registered activities.

This can only be done electronically via the e-POREZI portal. For the purpose of reporting data on business and storage premises, Tax Authority created a return - PEP-IPJ form, and published technical instructions for filing this return (on its website). Submission of the return is performed exclusively electronically via e-POREZI portal, starting from August 27, 2018.

Taxpayers are obliged to inform the Tax Administration of all possible data changes before the beginning of use of the premises in which they store or store the property, as well as the use of the premises in which they perform the registered activity.

If taxpayers fail to comply with the Article 25 i.e. if they do not report business and storage premises to the Tax Authorities, the Law on Tax Procedure and Tax Administration prescribes certain penalties and sanctions within the Articles 176a and 179.