Answers to the questions entrepreneurs ask us most often — written clearly, without bureaucratic language, drawing on 35 years of practice. Each guide covers one decision or one obligation.
The independence test
The Tax Administration's nine criteria, who the test applies to (both flat-rate and personal salary) and what happens if you fail it.
Read the guide →Flat-rate and the RSD 6 million limit
How the limit is calculated, what happens when you cross it and which options you have — a personal salary or an LLC.
Read the guide →The personal salary regime
The cheapest regime after flat-rate: 10% tax on profit, contributions on a salary you choose, withdrawals with no further tax.
Read the guide →LLC or sole proprietor
A comparison of taxes, liability and costs — and when each legal form makes sense.
Read the guide →VAT registration
The RSD 8 million threshold over 12 months, mandatory and voluntary registration, and what awaits you inside the VAT system.
Read the guide →Not sure where to start?
If you are only just planning your business, the order is usually this: first choose the legal form, then the tax regime — flat-rate or personal salary — and always check the independence test if you work mainly for one client. For approximate figures, see our calculators.
Or skip the reading altogether — call us and a short conversation will give you the answer for your specific situation, in English.
Note: these guides are informational and do not constitute tax or legal advice.