Guide

We explain it, then we solve it

From company formation to the annual report, we explain every bookkeeping obligation in plain language and show how Biro Vision handles it for you.

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How to start a company

A guide to starting a company in Serbia: choosing a legal form, APR registration and first obligations.

Sole trader, flat-rate or LLC: which to choose

An overview of the three Serbian legal forms (flat-rate sole trader, sole trader on business books, and an LLC) compared by liability, taxation, bookkeeping and capital, so you can pick the form that pays off best for you.

Opening a company in Serbia for foreigners

A separate process for foreign founders: documents, APR, physical KES/QES, banking and the required visit to Serbia.

Associations and foundations

Associations and foundations are non-profit organisations registered with the Business Registers Agency (APR) that keep proper books and file annual financial statements just like companies.

Cooperative (zadruga)

A cooperative (zadruga) is a voluntary association of at least five members that operates as a legal entity to pursue shared economic, social and cultural interests, registers with the Business Registers Agency (APR), keeps double-entry books and is subject to mandatory cooperative audit.

Agricultural holding

A registered agricultural holding (RPG) is an officially recorded farming activity that unlocks subsidies, incentives and tax benefits, while Biro Vision keeps all the records and bookkeeping for you.

Change of activity code

How the primary activity code is changed at APR: the decision, the registration application, the fee and the 15 day deadline.

Annual financial statements

The regular annual financial report is filed with APR by 31 March, and the tax balance and tax return with the Tax Administration within 180 days of the year-end.

How salary is calculated

Gross 1, gross 2 and net, the 10% tax, contributions and the PPP-PD return, with the full calculation worked through for 2026.

VAT returns

Accurate VAT calculation and on-time PP PDV filing, without penalties.

Double-entry bookkeeping

A system where every transaction is recorded twice: as a debit and a credit.

Goods accounting

Inventory accounting with accurate prices, stock counts and reconciled balances.

Posting invoices

Accurate, timely posting of incoming and outgoing invoices in line with regulations.

Sick leave and employment contracts

We manage employment contracts, employee registration and deregistration, and sick leave compensation by applicable regulations.

Registering an employee (fixed or indefinite)

We draw up the employment contract and register the employee for mandatory social insurance through CROSO before they start work, within the legal deadline and with complete documentation.

Deregistering an employee, ending employment

Biro Vision manages the entire process of ending employment, from preparing the paperwork and calculating final salary and compensation for unused annual leave to deregistering the employee from mandatory social insurance through the CROSO portal on time.

Liquidation of a company (d.o.o.)

We run the entire voluntary liquidation of your d.o.o. through APR, from initiation and the notice to creditors to tax clearances, special statements and deletion from the register.

Closing a sole trader (preduzetnik)

Biro Vision runs the entire process of closing a sole trader: from VAT deregistration and obtaining tax certificates, through the final accounting and filing the application with APR, to verifying social insurance deregistration and securely archiving the documentation.

Dormancy for a sole trader

We register a temporary suspension of activity with APR, settle the accompanying tax obligations toward the Tax Administration, advise you on contributions during dormancy, and later register the resumption of work for you.

What determines flat-rate (pausal) tax

We check your activity code, municipality and years in business, explain the Tax Administration decision from your tax mailbox, and make sure you pay the correct flat-rate amount.

Switching from flat-rate to bookkeeping

We handle the entire switch from flat-rate to keeping business books, from filing with the Tax Administration and, where needed, changes with APR, to setting up bookkeeping and new records, without interrupting your business.

Entrepreneur's personal salary

A personal salary pays off most when profit is high and steady, because you pay contributions only on the salary you set, while the remaining profit is taxed at 10%.

Independence test (test samostalnosti)

Biro Vision analyzes your business relationship with clients against the nine statutory criteria and helps you organize your work so you stay tax-independent.

Entering the VAT system

We monitor your turnover, register you in the VAT system on time, and take over output VAT, input tax deduction, VAT records and returns.

Leaving the VAT system

We check the conditions, file the VAT deregistration request with the Tax Administration, and carry out the stocktaking with VAT charged on goods on hand and the final VAT return.

E-invoicing and SEF

SEF is the free state platform for e-invoices: the response deadlines, user authorizations, electronic VAT recording and the errors that come up in practice, and we can run all of it for you.

Fiscalization

Fiscalization is mandatory for anyone selling goods or services to individuals, regardless of legal form and payment method: who is obliged, who is exempt and how the business premises, security element and device are registered.

E-delivery notes (eOtpremnice)

We prepare your company for the e-delivery note system and take over the issuing, receipt, and recording of e-delivery notes.

Tax calendar for businesses

We track the relevant tax deadlines, prepare returns within the agreed scope, and send the payment details before each deadline.

Tax incentives for new employees

Biro Vision checks whether you qualify for new-employee incentives, handles the filings through CROSO and the Tax Administration, and through precise payroll calculations makes sure you actually realize the refund of part of the taxes and contributions.

Profit distribution and dividends

Biro Vision manages the entire profit distribution process, from verifying available profit and preparing the distribution decision to calculating and filing capital income tax and recording everything in the books.

Owner loan to the company

We prepare a correct loan agreement, handle the tax and transfer pricing records, and track the orderly repayment of the loan.

Business entertainment, travel and per diems

We keep the records and documentation for business entertainment, official travel, per diems, fuel, phone and rent, and recognize in the tax balance only what the regulations allow, within the statutory limits.

Changing company data at APR

Biro Vision prepares the complete documentation and files the change application with APR within the legal deadline, so your records stay accurate and compliant without delays or extra costs.

Sale of shares in a d.o.o.

We prepare the notarised share-transfer agreement, register the new member with APR, and handle the capital gains tax return for you.

Beneficial owner registration

We determine who your company's beneficial owner is and register them in the Central Register at APR within the legal deadline, with the required supporting documents, and we handle the mandatory annual verification of the data.

Service contracts and temporary work

We advise which engagement is legally correct, prepare the contracts, and accurately calculate taxes and contributions on each payment.

Maternity leave and allowance

We prepare and submit all the paperwork for salary compensation during maternity leave and child-care leave and follow the procedure with the local self-government through to payment.

Minimum wage, overtime and bonuses

We accurately calculate the minimum wage, all statutory salary increases, and bonuses, with the correct tax treatment and filings.

Corporate income tax

Biro Vision manages the entire corporate income tax process, from preparing the tax balance and determining taxable profit, through monthly advance payments, to the annual tax return and its timely filing.

Annual personal income tax in Serbia

Annual personal income tax in Serbia is paid by individuals whose total net income for the year exceeded the non-taxable threshold. For 2025 income the threshold is 5,439,096 dinars, the rates are 10% and 15%, and the PP GPDG return is filed electronically via ePorezi in 2026.

Freelancer taxation in Serbia: how it works and what you pay

We work out which self-taxation model pays off best for you, calculate the tax and contributions for each quarter, and file the return on time, so you pay exactly what you owe with no delays or penalties.

Taxation of Cryptocurrency for Individuals in Serbia

A guide to the rules for taxing cryptocurrency and digital assets for individuals in Serbia: when you pay tax, how much it is, and what reliefs exist. Biro Vision calculates your capital gain, organizes the documentation, and files the tax return on your behalf.

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