Preduzetnik (sole proprietor, p.r.) ПРSerbia
What it takes to form, own and run a sole trader in Serbia, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Preduzetnik za sve obaveze nastale u vezi sa obavljanjem svoje delatnosti odgovara celokupnom svojom imovinom
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Preduzetnik je poslovno sposobno fizičko lice koje obavlja delatnost u cilju ostvarivanja prihoda i koje je kao takvo registrovano u skladu sa zakonom o registraciji.
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Naknada za registraciju osnivanja preduzetnika iznosi 2.500,00 dinara
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prijavu na paušalno oporezivanje ili na isplatu lične zarade ili na PDV
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
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the ПР.
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 1 · at most 1 · one person may form it alone
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Preduzetnik je poslovno sposobno fizičko lice koje obavlja delatnost u cilju ostvarivanja prihoda i koje je kao takvo registrovano u skladu sa zakonom o registraciji.
- A local company secretary
- Does not apply
- 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
- Small exempt
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3) предузетници су физичка лица која самостално обављају привредну делатност ради стицања добити, а која пословне књиге воде по систему двојног књиговодства
- Audit for a small company
- Not required
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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 ПР are in our records.
What is public
Not in our records What the register shows the public is not in our records for the ПР.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 10%
Personal income tax on income from independent activity at 10% of taxable profit; an entrepreneur may instead request lump-sum (paušal) taxation on a lump-sum income set by the tax authority.
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prijavu na paušalno oporezivanje ili na isplatu lične zarade ili na PDV
- CFC rules in Serbia
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Deregistration (odjava) with APR, or by operation of law (e.g. death, blocked account for over two years)
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Preduzetnik prestaje sa obavljanjem delatnosti odjavom ili po sili zakona.
- Statutory fee
- Not in our records
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
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Preduzetnik (sole proprietor, p.r.) (ПР)
- ISO 20275 code
- 9O67Secondary GLEIF, Entity Legal Forms code list