Business in Serbia

Sole proprietor (preduzetnik)

• Suitable for freelancers and small businesses. Registration with APR usually takes a few working days.
• Flat-rate tax (“paušal”): a fixed amount of tax and contributions set by the tax authority. Available for turnover of up to 6 million dinars a year and not for all types of activity.
• Sole proprietors who work mainly for one client are subject to the “independence test” (one of its criteria is more than 70% of income from a single client). If the test is failed, that income is taxed considerably higher. We help you structure your work correctly.

LLC (DOO)

• The minimum share capital is 100 dinars, and registration is fully electronic.
• For founders from abroad, we prepare documents with an apostille and a court interpreter’s translation.
• Corporate income tax is 15%. You need a registered address in Serbia, a bank account and a licensed accountant.

Company and residence

Your own company or sole proprietorship is a basis for temporary residence on self-employment grounds. Business activity must start within 90 days, and at renewal the authorities check that the company is genuinely operating. We help with accounting, HR and tax reporting so that everything is in order by renewal time.

What else we do

• Company changes, new members, change of director.
• Hiring employees, including foreign nationals.
• Legal support with contracts and dealings with government authorities.
• Relocating an existing business to Serbia.