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.

Company formation

We register your company with APR and handle all tax and banking 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

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.

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

Changing your primary activity code and registering it with APR.

Annual financial statements

Preparation and filing of your annual financial statements with APR, plus the tax balance and tax return with the Tax Administration.

Payroll

Accurate, on-time payroll with all taxes, contributions, and legal filings handled.

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-term and 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 and 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.

Business dormancy (temporary suspension)

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 personal salary (lična zarada)

We assess whether the personal salary pays off for you, file your election with the Tax Administration, and each month calculate and report the tax and contributions on time.

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

We run your e-invoices on the System of Electronic Invoices (SEF): we issue and receive invoices, set up user authorizations, track statuses, and carry out electronic VAT recording on time.

Fiscalization

We prepare you for fiscalization, connect your electronic fiscal device with the Tax Authority, and set up correct issuing of fiscal receipts for sales to individuals.

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 all your tax deadlines and prepare, file, and pay your obligations on time, without penalties or interest.

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.

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