Public limited company
Akcionarsko društvo a.d.Serbia
What it takes to form, own and run a public limited company in Serbia, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Owners' liability
Limited to what the owners put in
Officialras.gov.rsRead 10 Oct 2026
Quote
Akcionarsko društvo je društvo čiji je osnovni kapital podeljen na akcije koje ima jedan ili više akcionara koji ne odgovaraju za obaveze društva
Owners
At least 1 · a company may be one
Officialras.gov.rsRead 10 Oct 2026
Quote
Akcionarsko društvo je društvo čiji je osnovni kapital podeljen na akcije koje ima jedan ili više akcionara koji ne odgovaraju za obaveze društva
Directors
At least 1
Officialras.gov.rsRead 10 Oct 2026
Quote
Društvo ima jednog ili više direktora, čiji broj se određuje statutom.
Minimum capital
RSD 3,000,000
Officialras.gov.rsRead 10 Oct 2026
Quote
Akcionarsko društvo mora imati minimalni osnovni kapital u visini od 3.000.000,00 dinara
Formation fee
RSD 8,000
Officialapr.gov.rsRead 10 Oct 2026
Quote
(privrednog društva, javnog preduzeća, zadruge, zadružnog saveza, ogranka stranog privrednog društva i predstavništva stranog privrednog društva), sa registracijom dokumenata koji se registruju u skladu sa zakonom iznosi ukupno 8.000,00 dinara
Tax on profit
Flat · 15%2 special regimes may apply
Notary needed: NoResident director needed: NoFormed online: Yes
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Not required
- Paying up the capital
- Founding documents include a credit institution's certificate of shares paid in cash; the percentage to be paid before registration was not read.
Quote
potvrda kreditne institucije o uplaćenim akcijama u novcu
Own it
Who may own and run it
- Directors
- At least 1
Quote
Društvo ima jednog ili više direktora, čiji broj se određuje statutom.
- Shareholders
- At least 1 · a company may be one
Quote
Akcionarsko društvo je društvo čiji je osnovni kapital podeljen na akcije koje ima jedan ili više akcionara koji ne odgovaraju za obaveze društva
- Members
- At least 1 · one person may form it alone
Quote
Akcionarsko društvo je društvo čiji je osnovni kapital podeljen na akcije koje ima jedan ili više akcionara koji ne odgovaraju za obaveze društva
- A local company secretary
- Not required
Quote
Akcionarsko društvo može imati sekretara društva, ako je to određeno statutom.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not in our records
- Accounts on the public record
- Yes
Quote
Правна лица, односно предузетници дужни су да редовне годишње финансијске извештаје за извештајну годину доставе Агенцији, ради јавног објављивања
- Audit for a small company
- Not required
Quote
Ревизија финансијских извештаја правних лица и других субјеката који нису наведени у ст. 1. и 2. овог члана јесте добровољна ревизија.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- Regular session of the shareholders' assembly
- 6 months after the end of the accounting period
Failure to hold it does not affect the validity of company acts (statute art. 364).
What is public
- Directors
- Public
Quote
dostupna svim zainteresovanim licima, bez potrebe da dokazuju svoj pravni interes
- Beneficial owners
- Public
Quote
dostupna svim zainteresovanim licima, bez potrebe da dokazuju svoj pravni interes
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 15%+2 regimes
Corporate income tax of 15% on the company as a taxpayer.
Quote
Стопа пореза на добит правних лица износи 15%.
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
Special regimes that may apply
- Изузимање квалификованог прихода из пореске основице ip box · 80% exempt
Taxpayers holding a copyright or related right, on consideration for the exploitation of a deposited copyright work or related-right subject matter — excluding consideration for outright transfer of the right Закон о порезу на добит правних лица, члан 25б - Изузимање прихода од дивиденди резидентног обвезника holding · 100% exempt
Resident taxpayers receiving dividends and profit shares, including a члан 35 dividend, from another resident taxpayer Закон о порезу на добит правних лица, члан 25
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Serbia
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Deletion of the business entity from the register
Quote
Naknada za brisanje privrednog subjekta iznosi 4.000,00 dinara.
- Statutory fee
- RSD 4,000
Quote
Naknada za brisanje privrednog subjekta iznosi 4.000,00 dinara.
Every business in Serbia
VAT
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for Serbia.
Payment and banking services
1 service names Serbia on its own list: Paysera. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Public limited companyDerived our grouping, the same words in every country
- Name in law
- Akcionarsko društvo (a.d.)
- ISO 20275 code
- YVPWSecondary GLEIF, Entity Legal Forms code list