EN / SR Book a consultation

Industries

IT and software

Accounting for IT and software, from service exports to innovation tax incentives.

Biro Vision keeps the books for IT companies, software agencies and freelancers, from the right choice between a flat-rate sole trader and a d.o.o. to exporting services to foreign clients outside the scope of Serbian VAT with collection in foreign currency. We understand the independence test, the IP box regime and incentives for innovation activity, so we help you operate lawfully and capture every tax benefit you are entitled to. With us, foreign-currency inflows, e-invoices and contracts with clients abroad stay properly recorded, and tax obligations are met on time.

What you need to get started

  1. 01 APR registration: setting up a flat-rate sole trader or a d.o.o. under the appropriate IT activity code (most often 62.01 computer programming, 62.02 IT consultancy activities or 63.11 data processing and hosting).
  2. 02 Independence test: checking the nine criteria that determine whether income is taxed as independent activity or as other income, before you start invoicing one or predominantly one foreign client (meeting five or more criteria means loss of independent status).
  3. 03 Foreign-currency operations: opening a foreign-currency account for collection from foreign clients, with reporting of the inflow and the basis of payment to the bank within the legal deadline.
  4. 04 VAT and service exports: defining VAT status and registering for VAT once turnover passes the RSD 8,000,000 threshold, with correct determination of the place of supply, since services rendered to foreign taxable persons fall outside Serbian VAT and do not count toward that threshold.
  5. 05 SEF and contracts: registering on the Electronic Invoicing System for domestic B2B turnover and keeping proper contracts (copyright, service, employment or foreign) aligned with the actual mode of engagement.

Services we provide

  • Assessing and comparing the flat-rate sole trader, book-keeping sole trader and d.o.o. options, with a recommendation of the most favorable form for your income, clients and growth plans.
  • Booking software service exports with correct determination of the place of supply (the foreign recipient's seat), which puts such services outside Serbian VAT, including the POPDV record and supporting documentation.
  • Processing foreign-currency inflows, calculating exchange rate differences and recording collection from foreign clients in line with foreign-exchange regulations.
  • Applying the IP box regime to qualified income from copyrighted software, excluding 80% of that income from the corporate income tax base and keeping the required records.
  • Using IT incentives: exemption from tax and contributions on founders' salaries in newly founded innovation-activity companies and for qualified newly employed staff, plus the tax credit for investing in startups.
  • Issuing and receiving e-invoices through SEF for domestic turnover, alongside payroll, service contracts and copyright fees for employees and associates.

Helpful guides

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.What determines flat-rate (pausal) taxWe 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.Entering the VAT systemWe monitor your turnover, register you in the VAT system on time, and take over output VAT, input tax deduction, VAT records and returns.Sole trader, flat-rate or LLC: which to chooseAn 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.

Other industries

Construction

Precise accounting for builders, from interim invoice to completed project.

Learn more

Wholesale

Precise inventory accounting with your stock fully under control.

Learn more

Retail

Precise bookkeeping for retail, from fiscal receipt to balance sheet.

Learn more

Manufacturing

Precise accounting for your production, from raw material to finished goods.

Learn more

Transport

Bookkeeping that keeps your fleet rolling and your taxes in order.

Learn more

Hospitality

Accounting for hospitality, from recipe norms and daily takings to clean taxes.

Learn more

Agriculture

Accounting for agriculture, from field and barn to subsidies and clean taxes.

Learn more

Healthcare

Accounting for healthcare, from your practice and pharmacy to clean taxes.

Learn more

E-commerce

Bookkeeping for online sales, from the fiscal receipt to a reconciled payment processor statement.

Learn more

Beauty and hair salons

Accounting for beauty and hair salons, from the fiscal receipt to clean taxes.

Learn more

Marketing agencies

Accounting for marketing agencies, from re-invoicing ad budgets to internal VAT accounting on services from abroad.

Learn more

Freelancers and foreign clients

Accounting for freelancers and foreign clients, from currency inflow to the right taxation model.

Learn more

Associations and donation-funded organizations

Accounting for associations and foundations, from earmarked spending of donations to APR reports.

Learn more

Ready to hand your books to the experts?

Book a free 30-minute consultation. No obligations, just a clear plan for your finances.

Book a free consultation +381 11 3319 214