Offices in Novi Sad & Belgrade·Serving clients across all of Serbia Book a consultation →

Tax & accountingUpdated October 2026

Tax & Accounting for People Moving to Serbia

One team for your residency and your books.

Published prices. In English. Our own accountants, with offices in Belgrade and Novi Sad.

See the four services ↓ Find my route →

Four services

Before you move, once you're here, every month, once a year.

Before you move

Tax Move Check

€395 one-time

Who it's forYou haven't moved yet and want to know how Serbian tax will apply to you before you land.

What you get

When you would become a Serbian tax resident, based on your dates and ties
How the tax treaty between Serbia and your country applies to your main income
The Serbian side of salary, own business, pension or investment income
Which business form fits, if you plan to work here (paušal or d.o.o.)
€395 credited against Year-One Care if you book it within 12 months

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Already living here

Resident Tax Review

€295 one-time

Who it's forYou live in Serbia and have income from abroad, or you're not sure what you should be filing.

What you get

A check of your Serbian tax-residency position
A review of your income from Serbia and abroad
A list of what you need to file in Serbia, and when
The treaty position for your foreign income
A written summary you can share with your adviser at home

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Your business in Serbia

Monthly bookkeeping

from €59 /month

Who it's forYou run a paušal, an entrepreneur on books, or a d.o.o. in Serbia.

What you get

Your books kept to Serbian rules, every month
Monthly and annual filings prepared and submitted
Payroll and payslips in English (from €15 per extra employee)
Letters from the tax office read and answered
A monthly summary in English

Dormant €59 · Paušal Care €69 · Preduzetnik Books €149 · Micro €249 · Micro +VAT €349 · Growth €549 — see all plans ↓

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Once a year

Annual Serbian tax return

€245 per year

Who it's forYou are a Serbian tax resident with income from abroad.

What you get

Your Serbian annual personal income tax return, prepared and filed
Foreign income reported the Serbian way, and the documents your home-country adviser needs
Deadlines tracked, so you hear from us first

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Monthly bookkeeping, payroll and the annual return are delivered by our Serbian company, Globalna Poslovna Rešenja d.o.o., under a contract you sign when you arrive.

Also handled for clients

The other Serbian paperwork, too.

Priced before we start.

SEF e-invoicing
VAT (PDV) registration
Closing a company
Letters from the tax office
Property purchase tax
Tax residency certificates

We cover the Serbian side and the treaty position. Your home-country filing stays with your adviser there.

Questions

Tax & accounting FAQ

Under Serbian law you are generally a tax resident if your home or your centre of business and personal life is in Serbia, or if you spend 183 days or more here in any 12-month period. When two countries both see you as resident, the tax treaty between them decides which one comes first. The date matters, because from then Serbia can tax your worldwide income. Working out that date before you move is what the Tax Move Check is for.

Not usually, where a tax treaty applies — the treaty decides which country taxes which income, and how the other one gives credit. Serbia has treaties with most European countries, the UK and Canada. There is no treaty with the United States, so Americans rely on US rules instead. We show you the Serbian side and the treaty position; your adviser at home handles your home return.

Paušal is a flat-tax entrepreneur: the tax is set by the tax office, bookkeeping is light, and there is a yearly turnover limit. A d.o.o. is a limited company: full bookkeeping, 15% tax on profit, and it can hire staff. Many freelancers start as paušal; people who expect to grow, hire or need a company often choose a d.o.o. Which fits depends on your income and plans — we go through it with you before you register anything.

Your books kept to Serbian standards, the monthly and annual filings, payroll if you have staff, and answers to letters from the tax office — with a monthly summary in English. Government taxes and fees are not part of our price; you pay them at cost and we tell you what is due and when. The plans and prices are below.

No. We handle Serbian filings and the treaty position only. Your home-country return stays with your adviser there — we're happy to send them what they need from the Serbian side.

Not moved yet: order the Tax Move Check. Already here: request a quote for the review, bookkeeping or your annual return — we reply within one business day. Not sure what you need: take the free Route Finder quiz, or book a €49 Relocation Roadmap call.

This is general information, not tax or legal advice. Your situation depends on your own circumstances, and decisions rest with the tax authorities.

Before you choose a plan

What every Serbian company owes — whatever it does

Even a company that never issues an invoice carries mandatory filings. This is the floor; the plans below keep you above it.

Annual financial statements filed with APR every year — due by 31 March.
Annual tax balance and corporate income-tax return (PDP) — due within 180 days of year-end (30 June for calendar-year companies).
Monthly payroll tax filing (PPP-PD) whenever the company has a director or employees.
Bookkeeping records kept to Serbian standards, ready for inspection.

Miss your annual financial statements two years running and the law treats it as an incurable failure — the company is put into compulsory liquidation and removed from the register, and controlling owners can be held personally liable for its debts. Staying compliant is far cheaper than recovering from a lapse.

Accounting & bookkeeping

Monthly accounting, priced by how your business runs.

Every plan includes your mandatory filings and an English-language monthly report. Prices are final amounts in euros; government and third-party fees are always yours, at cost.

PlansMonthly

Dormant All mandatory annual & periodic filings Ongoing compliance-deadline monitoring Kept in good standing while zero-activity	€59/month
Paušal Care All flat-tax (paušal) filings handled Turnover-limit monitoring — we warn you before you breach the flat-tax ceiling Tax-authority correspondence & deadline alerts	€69/month
Preduzetnik Books Real double-entry books for an entrepreneur on the personal-salary (lična zarada) basis The plan every flat-tax entrepreneur moves to after crossing the paušal limit Monthly English-language summary Annual accounts & all mandatory filings included	€149/month
Micro Full double-entry bookkeeping for your d.o.o. Payroll for 1 employee Monthly English-language management report Annual accounts, tax balance & PDP included All mandatory filings & compliance	€249/month
Micro +VAT Everything in Micro Monthly VAT (PDV) returns & POPDV SEF e-invoicing managed Annual accounts included VAT registration itself is a one-time setup — see one-off services below.	€349/month
Growth Everything in Micro +VAT Payroll for up to 5 employees Higher monthly transaction volume Expense claims & travel orders (putni nalozi) handled Fixed-asset register maintained Quarterly review call	€549/month
Payroll add-on English payslips per additional employee PPP-PD filing per employee	€15/employee/mo
Free-zone compliance & entity maintenance Free zone subscription, renewals and reporting Annual entity renewals and licence upkeep What is included →	from €750/month operator from €1,500/month · onboarding review from €750 one-off

One-off & specialist

Set-up and specialist work, priced before it starts

Company onboarding / takeover from a previous accountantOne-time setup of your books in our system	Quoted before we start
VAT (PDV) registrationEPPDV filing and setup	Quoted before we file
Company closure, transfer-pricing documentation, cross-border founder-loan reporting & other specialist work	Quoted before any work begins

We tell you the price of any one-off before it starts — never after.

Already on a relocation package?

What happens when your included accounting runs out

Every relocation package includes accounting — 1 to 3 months depending on tier. After that you continue automatically on the plan that matches your business, cancel anytime with 30 days' notice. We tell you which plan is yours on your first call, before you pay anything:

Flat-tax entrepreneurPaušal Care, €69/mo

Entrepreneur on booksPreduzetnik Books, €149/mo

Company (d.o.o.) outside VATMicro, €249/mo

Company (d.o.o.) in VATMicro +VAT, €349/mo

Prices are shown in euros; you're invoiced in Serbian dinars at the National Bank middle rate on the invoice date.
Government and third-party fees are always yours, at cost — never marked up.
Send us your documents by the 5th of the month; later delivery may carry a surcharge and we can't guarantee that month's deadline.
We don't currently add VAT to our fee; this may change with 30 days' notice.

Common questions

Which plan do I need?

It depends on your company type and whether you're VAT-registered: dormant companies take Dormant, flat-tax entrepreneurs take Paušal Care, and active companies take Micro, Micro +VAT, or Growth as turnover and headcount grow. If you're not sure, we confirm the right plan on your Roadmap call.

Are government taxes included in the price?

No — the monthly price is our fee for the work. Taxes and state fees you owe are always yours, paid at cost with no markup, and we tell you what's due and when.

Can I change plans as my business grows?

Yes. You can move up or down a plan as your turnover, VAT status, or team size changes — we'll flag it when a change makes sense.

Important for US citizens — read this carefully

Serbia and the United States do not have a double taxation treaty. This is one of the most important facts for Americans in Serbia. Without a treaty, there is no bilateral framework allocating taxing rights — so you rely on US domestic mechanisms such as the Foreign Earned Income Exclusion (FEIE) and Foreign Tax Credit (FTC), rather than treaty relief, to manage double taxation. US citizens also remain subject to US worldwide taxation, annual filing, and FATCA/FBAR obligations regardless of Serbian residency. We cover the Serbian side; your US filing stays with your US adviser, and we send them what they need.

Choose the right structure

Which business structure fits your situation?

Obligations, tax rates, and compliance burden differ significantly by structure. We advise on the right choice before you register anything.

Sole traders

Paušalac

The simplest structure for freelancers below the VAT threshold earning from foreign clients. Fixed quarterly tax on a flat estimated revenue — no monthly bookkeeping.

Tax basis: Flat estimated revenue
VAT: Not required below threshold
Bookkeeping: Minimal
Best for: Freelancers, solo consultants

Most common for foreigners

DOO

The standard structure for foreign entrepreneurs wanting liability protection and the ability to hire. Full bookkeeping required. Qualifies as a residency-permit basis.

Corporate tax: 15% on net profit
VAT: Above RSD 8M (~€68k)
Bookkeeping: Full monthly
Best for: Most foreign entrepreneurs

Mid-tier