Biro Vision handles the complete bookkeeping of wholesale companies: from goods and inventory accounting and purchase and sales price calculations, to clean stock records, e-invoices and POPDV VAT records. We track every item of goods through procurement, import and sale, so you always know the value of your stock and whether margins are calculated correctly. With us you operate fully compliant, and reports for banks and suppliers are always accurate and on time.

What you need to get started

01 Registration with APR: incorporating a company or registering as a sole trader with a primary activity code from division 46 (wholesale trade, except of motor vehicles and motorcycles).
02 Tax obligations and VAT registration: registering in the VAT system (mandatory once turnover in the previous 12 months exceeds RSD 8,000,000, and also possible voluntarily), opening a bank account and registering business premises, warehouse and employees.
03 SEF and e-invoices: registering on the Electronic Invoicing System, since issuing and receiving e-invoices is mandatory for transactions between public and private sector entities.
04 Goods records: setting up goods and inventory accounting, price calculations and a regular stock count (inventory) at least once a year, with the balance as at 31 December.
05 Import and foreign currency operations: if you import goods, opening a foreign currency account and securing customs documentation (the SAD/JCI declaration) for correct determination of purchase value.

Services we provide

Goods and inventory accounting with tracking of inflows, outflows and stock balance per item and per warehouse.
Preparation of purchase and sales price calculations, with correct allocation of dependent procurement costs to the cost of goods.
Recording of imports, calculation of customs duties and foreign currency obligations, with exchange rate differences based on customs declarations and bank documents.
Issuing, receiving and controlling e-invoices through the SEF system, including advance invoices and recording of advance payments.
Maintaining POPDV VAT records and preparing VAT returns, with correct treatment of rebates, discounts and subsequent credit notes.
Preparation and recording of regular and extraordinary stock counts, including calculation of allowable loss, spoilage, damage and breakage within prescribed norms and the determination of surpluses and shortages.