What is DOO?
DOO (društvo sa ograničenom odgovornošću) is the Serbian equivalent of an LLC (Limited Liability Company). It is a separate legal entity where the liability of the founders is limited to their contribution to the authorized capital. This format is convenient if there are several co-founders, a hired team, or work with common clients, which is difficult to implement in the case of a sole entrepreneur (preduzetnik).
When to choose DOO over sole entrepreneurship
- There are two or more co-founders who need common clients (sole entrepreneurs do not have co-owners).
- It is planned to form a team, attract external investments, or sell a share in the business.
- It is required to limit personal liability: the company is liable for debts, not personal property.
If you work alone and your income does not exceed approximately 6 million RSD per year, it is usually simpler and cheaper to formalize a lump-sum sole entrepreneurship (see the article "Pašušalaц").
Authorized capital
The minimum size is a symbolic 100 RSD. It can be contributed within five years from the date of registration. The liability of the founders is limited to their contribution to the capital.
Taxes (2026)
- Corporate income tax (porez na dobit) - 15% of net profit (income minus expenses) based on the results of the year.
- Profit withdrawal:
- Through dividends - an additional 15% tax on dividends. In total, with corporate income tax, it turns out to be approximately 28%. There is no tax on "excess income".
- Through director's salary - social contributions + personal income tax ≈ 46%, but there is a ceiling for contributions ( 732,820 RSD/month in 2026); above it, contributions do not grow.
- Director-founder, working in their DOO, is obliged to pay social contributions at least from the minimum basis (51,297 RSD/month in 2026 ≈ 160 €/month) even with zero turnover.
PDV (VAT)
Registration in the PDV system is mandatory when the turnover exceeds 8,000,000 RSD for any 365 days (sliding window). Services to foreign clients are not included in this threshold. The standard rate is 20%, a preferential rate is 10%. You can register voluntarily, but then you must stay in the system for at least two years.
Registration - step by step
- Prepare the founding act (osnivački akt) and the decision on establishment.
- Register the company in the APR (Agency of Business Registers) - online or offline.
- Open a business account in a Serbian bank.
- Within 15 days after registration, submit information about beneficial owners.
- Within 15 days, submit an application to Poreska uprava to determine advances on corporate income tax.
- Hire an accountant - the law requires double-entry bookkeeping (dvojno knjigovodstvo).
Usually, the process takes about 2.5 weeks. Closing a company through liquidation requires a minimum of 120 days by law, in practice - 4-6 months.
Obligations and nuances
- Keep double-entry bookkeeping and submit an annual financial report to APR (by June 30).
- You can withdraw money from the account only in the form of salary, dividends, or documented business expenses.
- It is possible to hire employees, write off business expenses, and engage in retail sales (with a fiscal cash register).
- For the Russian tax authority, DOO is considered a business, not a sole entrepreneurship, so participation must be declared.
Required documents
- Founder's foreign passport
- Founding act
- Legal address (can be formalized by a rental agreement for part of the premises)
- Beli картон
Important: Information on taxes and mandatory contributions is relevant for 2026; changes in legislation may affect the figures.