Flat-rate sole proprietorship in Serbia for foreigners
A paušal sole proprietorship is the simplest way to run a business in Serbia: a fixed monthly tax and no full bookkeeping. We register it, keep it compliant every month and prepare the paperwork you need for the authorities.
What is a flat-rate (paušal) business?
Fixed monthly tax
Tax and contributions are a fixed monthly amount set by the Tax Administration, based on your activity and municipality – not on your actual income.
No full bookkeeping
You keep a simple turnover book (KPO) instead of double-entry books. We keep it for you.
Two limits
Up to RSD 6,000,000 (about €51,000) per calendar year to stay flat-rate, and up to RSD 8,000,000 (about €68,000) in any 12 months to stay out of VAT.
Who it suits
Freelancers and IT specialists with foreign clients, consultants, designers, translators – and foreigners who want to live and work in Serbia through their own business.
How registration works
Free consultation
We check whether your activity qualifies for flat-rate tax and estimate your monthly tax.
Documents
We tell you exactly which documents are needed and prepare the registration.
Registration
The business is registered with the Business Registers Agency (APR) and gets its tax ID (PIB).
Tax decision and bank
The Tax Administration issues your flat-rate decision and you open a business bank account.
Monthly accounting
From then on we keep your KPO, prepare tax payments and watch your limits.
Foreigner package – what we do for you
Everything a foreigner with a paušal business usually needs, in one monthly package.
- Registration of your sole proprietorship
- Turnover book (KPO) kept every month
- Monthly payment orders for tax and contributions
- Certificate of no tax debt for your residence permit renewal
- Eco-tax filing (deadline 30 April)
- Invoices to foreign clients in EUR and incoming foreign payments
- Tracking both limits, so you never exceed them by accident
- Online overview of your business in Finity Portal
- Communication in English, in writing
Flat-rate accounting
- Monthly accounting from the package
- Free first consultation
- Registration: price on request, known upfront
Not a paušal? We help with other business types too
Paušal is the most common choice, but it does not suit everyone. We also work with:
- Sole proprietors keeping full books
- Limited liability companies (DOO)
- Businesses registered for VAT
- Companies with employees – payroll and HR records
Need just one service?
- Company registration and changes
- Closing or pausing a business
- E-invoicing system (SEF) setup
- Annual financial statements
- Catching up on neglected books
- Eco-tax and property tax returns
Frequently asked questions
Can a foreigner open a paušal business?
Yes. The activity must qualify for flat-rate taxation, and some professions do not. We check this for you before registration.
Does a business give me a residence permit?
A registered business can be the basis for a temporary residence application, but the decision is made by the police (MUP), and requirements – for example for the business address – differ between cities. We handle the business and tax side and provide the documents you need from it.
How much tax will I pay?
A fixed monthly amount that depends on your activity and municipality. We calculate it before you register, so you know it in advance.
I already have a paušal business. Can I switch to you?
Yes, in any month. We take over your documents and continue without interruption.
Or send us a message here
It arrives straight to our inbox. We reply to the email you enter.
Tell us about your business
Describe your activity and situation. We reply in English, in writing.
Write to office@finity.rs