Guide
Company formation
We register your company with APR and handle all tax and banking obligations.
Company formation is the formal launch of your business through registration of the business entity with the Business Registers Agency (APR) and setting up all related obligations. Choosing the right legal form and tax regime at the start affects how much tax and contributions you pay and how much risk you carry. That is why it matters to set everything up correctly and lawfully from day one.
What you should know
- Formation means registering the business entity with the Business Registers Agency (APR), which gives you a company number, a tax ID (PIB), and legal status.
- First you choose the legal form: flat-rate entrepreneur, entrepreneur keeping business books, or a limited liability company (d.o.o.), since this determines liability, the method of taxation, and the scope of records you must keep.
- For a d.o.o. the legal minimum share capital is just 100 dinars and the owner generally does not answer with personal assets; an entrepreneur, by contrast, is liable with their entire personal assets for business obligations.
- During registration you select your primary activity code, and after you receive the decision with the PIB you open a current account at a bank and enroll the founder or director in mandatory social insurance through the Central Registry (CROSO).
- Flat-rate taxation means a fixed monthly tax and contributions set by a Tax Authority decision, with no business books (only the KPO ledger is kept), while the business-books regime taxes actual profit; you enter the VAT system once taxable turnover in the preceding 12 months exceeds 8 million dinars, regardless of the chosen taxation method.
How we handle it
- 01 Consultation and advice We analyze your activity and expected turnover, then choose together the most favorable legal form and tax regime, including whether you will need to register for VAT.
- 02 Document preparation We prepare the founding act, registration application, and primary activity code selection, ready for submission to APR.
- 03 APR registration We file the application with the Business Registers Agency and follow it through to the registration decision, company number, and tax ID (PIB).
- 04 Account and filings We assist with opening a current account at a bank and enrolling the founder or director in mandatory social insurance through CROSO.
- 05 VAT and go-live If needed we register you in the VAT system and hand over a company ready for its first working day and ongoing bookkeeping.
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.
Read moreOpening a company in Serbia for foreigners
Foreign nationals and companies can set up a business in Serbia on the same terms as locals, and we run the whole process from choosing the form to registration and banking, remotely if needed.
Read moreAssociations 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.
Read moreReady to hand your books to the experts?
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