Blog
Clear guides on company formation, the paušal regime, taxes and accounting in Serbia.
🏛️ Company formation 10
View all →Do You Have to Pay Yourself a Salary as Director of Your Serbian d.o.o.?
Director salary in Serbia is optional, social contributions are not: an owner-director with no other cover costs the d.o.o. RSD 17,980 a month. Options compared.
2026-10-07Year-End Checklist for a Foreign-Owned Serbian d.o.o.: What to Decide Before 31 December 2026
Serbia year-end closing for a foreign-owned d.o.o.: what to decide before 31 December 2026 — size class, audit, stock count, bad debts, 2027 payroll changes.
2026-09-23Serbia's Beneficial Ownership Register: What a Foreign-Owned d.o.o. Has to File, and When
Beneficial ownership register in Serbia for foreign-owned companies: the 25% test through holding chains, the 30-day deadline, annual confirmation and fines.
2026-09-17📊 Taxes & VAT 9
View all →Serbia's 2027 Tax Changes: What the September 2026 Package Means for a Foreign-Owned Company
Serbia tax changes 2027: eleven tax laws adopted on 31 August 2026. What changes for a foreign-owned d.o.o., what stays the same, and what to do now.
2026-09-21Serbia Tax Deadlines, September–October 2026: the Q3 VAT Quarter for a Foreign-Owned d.o.o.
Serbia tax deadlines for September and October 2026: 15 October carries both monthly and Q3 VAT, and 12 October is the SEF VAT recording date.
2026-09-04Paying Foreign Suppliers From a Serbian Company: Withholding Tax and Reverse-Charge VAT
Withholding tax in Serbia on services from abroad: 20% or 25%, the PDPO/S return due within three days, reverse-charge VAT at 20% and when a treaty removes it.
2026-08-20🧑💻 Flat-rate & freelancers 4
View all →Can a Foreigner Open a Paušal Sole Trader in Serbia? (2026)
A foreigner can register a paušal (flat-rate) preduzetnik in Serbia, but to run it you generally need a residence-and-work permit. Steps, tax, the 6,000,000 RSD cap and costs.
2026-07-22Freelancer Tax in Serbia 2026: Model A vs Model B Explained
How self-taxation for freelancers works in Serbia in 2026: the difference between Model A and Model B, tax-free amounts, standardised costs, tax and contribution rates, and how to choose.
2026-06-08Serbia for Foreign IT Freelancers: The Flat-Rate Tax Guide (2026)
How the Serbian flat-rate paušal works for foreign IT freelancers in 2026: the 6,000,000 RSD income cap, low effective tax, the independence test, and why founders pick Serbia.
2026-06-02🧾 Accounting 2
View all →Transfer Pricing in Serbia: What a Foreign-Owned d.o.o. Has to Document for 2026
Transfer pricing in Serbia applies to every d.o.o. with a 25%+ foreign parent, whatever its size. Who must file, the RSD 8 million short report and 2026 loan rates.
2026-10-14Annual Financial Statements in Serbia (APR): 2026 Deadlines
What annual financial statements are, who files them, which reports go to Serbia's APR and the 2025/2026 deadlines: regular annual report, consolidated report and audit documentation.
2026-06-12