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General partnership

Ortačko društvo o.d.Serbia

What it takes to form, own and run a general partnership 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
Unlimited: the owners answer with their own assets
Officialras.gov.rsRead 10 Oct 2026
Quote
Ortačko društvo je društvo dva ili više ortaka koji su neograničeno solidarno odgovorni celokupnom svojom imovinom za obaveze društva.
Owners
At least 2 · a company may be one
Officialras.gov.rsRead 10 Oct 2026
Quote
Ortačko društvo je društvo dva ili više ortaka koji su neograničeno solidarno odgovorni celokupnom svojom imovinom za obaveze društva.
Directors
Does not apply
Minimum capital
Not stated

The registry’s and the law’s own pages do not mention it.

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%
Officialpurs.gov.rsRead 10 Oct 2026
Quote
Стопа пореза на добит правних лица износи 15%.
Notary 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
Does not apply
Paying up the capital
Not in our records

Own it

Who may own and run it

Directors
Does not apply
Shareholders
At least 2 · a company may be one
Official ras.gov.rs read 10 Oct 2026
Quote
Ortačko društvo je društvo dva ili više ortaka koji su neograničeno solidarno odgovorni celokupnom svojom imovinom za obaveze društva.
Members
At least 2
Official ras.gov.rs read 10 Oct 2026
Quote
Ortačko društvo je društvo dva ili više ortaka koji su neograničeno solidarno odgovorni celokupnom svojom imovinom za obaveze društva.
A local company secretary
Not stated

The registry’s and the law’s own pages do not mention it.

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
Official mfin.gov.rs read 10 Oct 2026
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
Official nbs.rs read 10 Oct 2026
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.

Not in our records No dates for the o.d. are in our records.

What is public

Directors
Public
Official apr.gov.rs read 10 Oct 2026
Quote
dostupna svim zainteresovanim licima, bez potrebe da dokazuju svoj pravni interes
Shareholders
Public
Official apr.gov.rs read 10 Oct 2026
Quote
dostupna svim zainteresovanim licima, bez potrebe da dokazuju svoj pravni interes
Beneficial owners
Public
Official apr.gov.rs read 10 Oct 2026
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%

A general partnership is a company and a corporate income tax payer at 15%; each partner is also liable without limit for its unpaid tax.

Official purs.gov.rs read 10 Oct 2026
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.

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
Official apr.gov.rs read 10 Oct 2026
Quote
Naknada za brisanje privrednog subjekta iznosi 4.000,00 dinara.
Statutory fee
RSD 4,000
Official apr.gov.rs read 10 Oct 2026
Quote
Naknada za brisanje privrednog subjekta iznosi 4.000,00 dinara.

Every business in Serbia

VAT

Standard rate
Not in our records
The 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
General partnership
Derived our grouping, the same words in every country
Name in law
Ortačko društvo (o.d.)
ISO 20275 code
ZPOY