Guide
Registered Agricultural Holding (RPG) in Serbia
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.
An agricultural holding is the framework through which you carry out farming, and by registering it in the Register of Agricultural Holdings at the Treasury Administration you gain the right to subsidies, incentives and special tax benefits. Registration is only the start, because right after it you settle whether the holding is commercial or non-commercial and who the holder is, and the choice of legal form between an individual, a sole trader and a legal entity determines your tax and bookkeeping obligations. Then comes VAT: while you are outside the system, VAT-paying buyers calculate a flat-rate VAT compensation for you, and once you enter the system you take over the calculation and the returns yourself. Last comes the part that holds everything together, the records of land, livestock and turnover, because they decide whether you actually collect the incentives and receive every benefit the law grants you. Our bookkeeping for agricultural holdings covers all four stages, from registration to the tax returns.
What you should know
- An RPG is entered in the Register of Agricultural Holdings at the Treasury Administration, and the registration settles whether it is commercial or non-commercial.
- The holder can be an individual, a sole trader or a legal entity, and that status drives both the tax and the bookkeeping obligations.
- Farmers who are not in the VAT system are entitled to a flat-rate VAT compensation of 8 percent, which is calculated and paid to them by buyers who are VAT payers.
- You can enter the VAT system voluntarily, and entering VAT becomes mandatory once turnover over the previous 365 days passes 8,000,000 dinars.
- Once you are in the VAT system you charge VAT on your invoices, keep VAT records and file VAT returns, instead of receiving the compensation from buyers.
- Subsidies and incentives are obtained through the Administration for Agrarian Payments, with proper records of land and livestock being a condition for payment.
- Bookkeeping obligations depend on the holder's legal status: an individual, a sole trader and a legal entity do not have the same business ledger requirements.
| Obligation | What applies to an RPG |
|---|---|
| Entry in the register | The Register of Agricultural Holdings at the Treasury Administration |
| Type of holding | Commercial or non-commercial, decided at registration |
| Holder of the holding | An individual, a sole trader or a legal entity |
| Business ledgers | How much bookkeeping is required depends on the holder's legal status |
| VAT outside the system | A flat-rate VAT compensation of 8 percent, calculated and paid by buyers who are VAT payers |
| Entering the VAT system | Voluntary entry is possible, and it is mandatory once turnover over the previous 365 days passes 8,000,000 dinars |
| Subsidies and incentives | Through the Administration for Agrarian Payments, with proper records of land and livestock |
How we handle it
- 01 RPG registration We prepare the documentation and enter your holding into the Register at the Treasury Administration, including the decision on whether it is commercial or non-commercial.
- 02 Choosing the status We advise whether the holder should be an individual, a sole trader or a legal entity and explain how each choice affects taxes and bookkeeping.
- 03 VAT and compensation We assess whether the 8 percent flat-rate VAT compensation or joining the VAT system suits you better, handle the VAT registration when required, and after that tax and VAT run through us.
- 04 Subsidies and incentives We keep records of your land and livestock and prepare applications for incentives through the Administration for Agrarian Payments.
- 05 Bookkeeping and reports We regularly keep your business ledgers and file tax returns in line with the legal status of your holding.
Frequently asked questions
Where is a registered agricultural holding (RPG) entered?
An RPG is entered in the Register of Agricultural Holdings at the Treasury Administration and may be commercial or non-commercial, with the holder being an individual, a sole trader or a legal entity.
What does registering an agricultural holding get you?
Registration gives you the right to subsidies, incentives and special tax benefits tied to the status of a registered agricultural holding. The incentives are obtained through the Administration for Agrarian Payments, and proper records of land and livestock are a condition for payment.
What is the flat-rate VAT compensation for farmers?
Farmers who are not in the VAT system are entitled to a flat-rate VAT compensation of 8 percent, which is calculated and paid to them by buyers who are VAT payers.
Does an agricultural holding have to enter the VAT system?
Not while turnover stays below the threshold. While you are outside the VAT system, you are entitled to the flat-rate VAT compensation from buyers who are VAT payers. Voluntary entry is possible, and it becomes mandatory once turnover over the previous 365 days passes 8,000,000 dinars, which we cover in detail in the guide on entering the VAT system.
What records must an agricultural holding keep?
Records of land and livestock are a condition for the incentives to be paid, while the amount of bookkeeping depends on whether the holder is an individual, a sole trader or a legal entity. Once you are in the VAT system, VAT records are added, and with them the regular VAT returns.
How are agricultural subsidies and incentives obtained?
Subsidies and incentives are obtained through the Administration for Agrarian Payments, with proper records of land and livestock being a condition for payment.
How much does bookkeeping for an agricultural holding cost?
The price depends on the holder's legal status, the volume of documents and whether you are in the VAT system. Our price list starts at 6,900 RSD per month for sole traders on flat-rate tax and 18,500 RSD per month for companies, as a fixed monthly fee with no hidden costs.
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