Last reviewed 29 Mar 2023
| Name in local language | Registrable in commercial register / legal entity | Minimum capital | Sole shareholder company | |
| Limited liability company | društvo sa ograničenom odgovornošću (d.o.o.) | yes / yes | RSD 100 (approx. EUR 1) | yes |
| Stock company | akcionarsko društvo (a.d.) | yes / yes | RSD 3 million (approx. TEUR 25) | yes |
| Cooperative | zadruga (no abbreviation) | yes / yes | no | no |
| General partnership | ortačko društvo (o.d.) | yes / yes | no | no |
| Limited partnership | komanditno društvo (k.d.) | yes / yes | no | no |
| Registered branch office | ogranak (no abbreviation) | yes / no | no | – |
| Permanent establishment | stalna poslovna jedinica (no abbreviation) | no / no | no | – |
| Capital tax / Registration fees | Written form / notarization | Tax transparency | Registration with tax authorities | Statutory audit | |
| Limited liability company | no / Registration fee is due | yes / yes | no | yes | If it is classified as a large or mid-size entity.
For the financial year 2023 a statutory audit is required if business revenue in 2022 exceeds TEUR 4,400 in RSD countervalue, regardless of its size. |
| Stock company | no / Registration fee is due | yes / yes | no | yes | If it is classified as a large or mid-size entity, or it issues shares via public offering.
For the financial year 2023 a statutory audit is required if business revenue in 2022 exceeds TEUR 4,400 in RSD countervalue, regardless of its size. |
| Cooperative | no / Registration fee is due | yes / yes | no | yes | If it is classified as a large or mid-size entity.
For the financial year 2023 a statutory audit is required if business revenue in 2022 exceeds TEUR 4,400 in RSD countervalue, regardless of its size. |
| General partnership | no / Registration fee is due | yes / yes | no | yes | If it is classified as a large or mid-size entity.
For the financial year 2023 a statutory audit is required if business revenue in 2022 exceeds TEUR 4,400 in RSD countervalue, regardless of its size. |
| Limited partnership | no / Registration fee is due | yes / yes | no | yes | If it is classified as a large or mid-size entity.
For the financial year 2023 a statutory audit is required if business revenue in 2022 exceeds TEUR 4,400 in RSD countervalue, regardless of its size. |
| Registered branch office | no / Registration fee is due | yes / yes | no | yes | as part of any audit of the head office |
| Permanent establishment | no / no | no / no | – | yes | as part of any audit of the head office |
Exchange rate: EUR 1 = RSD 117.3224 (rounded) 31.12.2022.
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Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
