Guide
How to start a company
A guide to starting a company in Serbia: choosing a legal form, APR registration and first obligations.
Starting a company looks like a pile of bureaucracy, but the core is simple: you file one electronic application with APR and, once the decision arrives, take a few first steps. The most important decision is not the paperwork but which form you choose, because it drives how much tax you pay, how much record-keeping you do and how much risk you carry. Below we set out the difference between a sole trader and a d.o.o. in plain terms, what it actually costs and how long it takes, and how we run the whole process for you, from choosing the form to your first working day.
What you should know
- First you choose the form. A sole trader (preduzetnik) is cheaper and simpler, but you answer for business obligations with all your personal property. A d.o.o. is a separate legal entity: you generally do not risk personal assets, but profit you take out is taxed twice (15% corporate tax plus 15% on the dividend).
- Registration is cheap and fast. The APR fee is 2,500 dinars for a sole trader and 8,000 dinars for a d.o.o. (from 2026), and the decision usually arrives within 3 to 5 business days when the application is in order.
- A d.o.o. needs only 100 dinars of capital. The minimum share capital is just 100 dinars and need not be paid in on the day of registration, but within the deadline you set in the founding act.
- The application is filed electronically only. Since May 2023 APR accepts no paper applications; filing it yourself needs an electronic certificate (e-signature), a card reader, the NEXU app and a payment card. We do this for you.
- Paušal and VAT are two different thresholds. Flat-rate tax is available up to 6,000,000 dinars of turnover in a calendar year; above that you move to business books. Separately, you enter the VAT system once taxable turnover over the preceding 12 months passes 8,000,000 dinars. Some activities (trade, hospitality, advertising) cannot use paušal.
- First obligations follow registration. You open a business account, enroll the founder or director in social insurance through CROSO, for a d.o.o. record your beneficial owners within 15 days, and authorize an accountant for tax filings. A company seal is no longer required (since 2018), though banks still sometimes ask for one.
| Item | Flat-rate | Sole trader (books) | LLC (d.o.o.) |
|---|---|---|---|
| Setup fee (APR) | 2,500 din | 2,500 din | 8,000 din |
| Liability | All personal assets | All personal assets | Generally limited to capital |
| Minimum capital | None required | None required | 100 dinars |
| Taxation | Fixed monthly amount by decision | Tax on actual income (10%) | 15% profit tax + 15% on dividend |
| Bookkeeping | KPO ledger only | Double-entry books | Double-entry books |
| Best for | Small, simple activities | Higher turnover or costs | Multiple owners, growth, investors |
How we handle it
- 01 Advice and choosing the form We look at your activity, expected turnover and costs, then recommend the form and tax regime that cost you least and fit your risk, including whether paušal is available to you and whether VAT will apply.
- 02 Document preparation We prepare the founding act and the registration application, choose your primary activity code, and check it does not accidentally rule out paušal.
- 03 Electronic APR registration We file the application electronically with APR and follow it to the decision, your company number and PIB, usually within 3 to 5 business days. No counters, no paper.
- 04 Account and first filings We help open your business account and enroll the founder or director in social insurance through CROSO, and for a d.o.o. we register your beneficial owners within the 15-day deadline.
- 05 VAT and go-live If your turnover requires it we register you for VAT, set up your bookkeeping and hand over a company ready for its first working day.
Frequently asked questions
How much does it cost to open a company in Serbia?
The APR fee is 2,500 dinars to register a sole trader (preduzetnik) and 8,000 dinars to register a d.o.o. (from January 2026). On top of that, budget for an accountant and, for a d.o.o., a minimum capital that can be as low as 100 dinars.
How long does it take to register a company?
Once the application is filed correctly and electronically, APR usually issues the registration decision within 3 to 5 business days. With opening a bank account and other setup, the whole process is typically a few days to two weeks.
Sole trader or d.o.o., which should I choose?
A sole trader is cheaper and simpler but you answer for debts with all your personal property. A d.o.o. protects personal assets and suits multiple owners and growth, but profit taken out is taxed twice (15% corporate tax plus 15% on the dividend). The right choice depends on your risk, turnover and costs.
What do I have to do right after registration?
Open a business bank account, enroll the founder or director in social insurance through CROSO, record your beneficial owners within 15 days (for companies), authorize an accountant, and make sure your first tax filing is submitted on time.
When do I lose paušal status or have to register for VAT?
You lose flat-rate (paušal) status once your turnover passes 6,000,000 dinars in a calendar year and must switch to business books. Separately, you must enter the VAT system once taxable turnover exceeds 8,000,000 dinars over the previous 12 months.
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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