The network covers Serbia within the Southern Europe region. Payslips there are drawn up in RSD, and dealings with a local firm are conducted in Serbian.
The business centres where the network is looking for a correspondent as a priority are Belgrade, Novi Sad, Niš, Kragujevac.
The country lies outside the European Union and outside the European Economic Area: the A1 certificate has no standing there. Whether the employee remains in the scheme of origin then depends on the bilateral social security agreement, if any, concluded with the sending country; where no such agreement exists, dual affiliation must be expected and budgeted into the assignment.
The answer to this question changes everything: it determines to whom you may entrust your payslips locally, and what you must ask for before signing. It has been verified country by country with the local authorities.
In Serbia, running payroll on behalf of third parties is a regulated activity. It is carried on under the title of Pružalac računovodstvenih usluga (societe licenciee) ; ovlašćeni računovođa (titre individuel), and a registration in force must be produced to you before any engagement.
Oui. Le Zakon o računovodstvu (Sl. glasnik RS 73/2019) reserve la tenue des livres et, avec elle, l'etablissement de la paie pour compte de tiers aux societes titulaires d'une dozvola delivree par la Komora ovlašćenih revizora et inscrites au Registar pružalaca računovodstvenih usluga tenu par l'APR. Trois conditions cumulatives : activite principale enregistree en comptabilite, absence de condamnation des fondateurs et dirigeants, et au moins un salarie a temps plein titulaire d'un titre professionnel IFAC.
Serbia occupies a particular position in the region: outside the European Union, it has nonetheless aligned much of its commercial law with European standards, and it is one of the few Balkan countries to have made the provision of accounting services subject to authorisation.
Mandatory social cover comprises pension and disability insurance, health insurance and unemployment insurance. Contributions are collected by the Poreska uprava (tax administration), while employee affiliation is centralised through the Centralni registar obaveznog socijalnog osiguranja, a single register in which every employee must be entered before starting work. Foreign nationals employed under a local contract are affiliated there too.
Salaries are paid in Serbian dinars, exchange control rules requiring settlement in national currency under a local employment contract. Serbian is the language of the contract and of administrative filings, in either Cyrillic or Latin script.
Payroll here is a regulated activity: the Accounting Act of 2019 reserves third-party bookkeeping to licensed companies entered in the register kept by the Agencija za privredne registre.
Registration of the employee with the Centralni registar obaveznog socijalnog osiguranja must precede the first working day. It is the formality whose omission is most heavily sanctioned, and it presupposes that the employer's tax identification number has already been obtained.
An entity is needed first, of course. Employing in Serbia in practice presupposes registration with the Agencija za privredne registre, direct employment from abroad being difficult to make secure.
A single return per payment covers wage tax and contributions, which means filing on each payment rather than once a month in aggregate. The payslip is given to the employee and must itemise the deductions.
Signed before performance begins, the written contract is mandatory. Grading, duration, the probationary period and any applicable sectoral collective agreement are worth checking before signature.
The work permit granted by the national employment service and the residence permit condition one another where the employee is a foreign national, and the order in which the two applications are lodged has a real bearing on how long the process takes.
Deregistration from the single register, the final settlement and compliance with the statutory grounds and procedures close the file, since dismissal is tightly framed by law and the grounds must be evidenced in writing.
The network asks 9 documents of any firm wishing to represent it in Serbia. The table gives, for each of them, the exact wording in use locally, the body that issues it and the period during which it remains admissible. These are the terms to use in an application to the local administration.
Of these 9 documents, 7 are required of every applicant and 4 have a limited period of validity, the shortest being 3 months. 1 of these documents exist only in Serbia and have no equivalent in the common core of the network.
| Local wording | Issuing body | Validity | Source |
|---|---|---|---|
| Izvod iz Registra privrednih subjekata / Rešenje o registracijiExtract from the Register of Business Entities / registration decision L'izvod porte le maticni broj (numero d'identification a 8 chiffres). Le rešenje est la decision d'origine, sans peremption ; l'izvod est la photographie a jour a demander. | Agencija za privredne registre (APR) | 3 months Required | Official website |
| Potvrda o izvršenoj registraciji — PIB (poreski identifikacioni broj)Certificate of tax registration — Tax Identification Number Le PIB compte 9 chiffres et se verifie gratuitement dans le PIB registar en ligne de la Poreska uprava. La TVA (PDV) fait l'objet d'un enregistrement distinct (potvrda o izvršenom evidentiranju za PDV). | Poreska uprava Republike Srbije | No expiry Required | Official website |
| Uverenje o izmirenim poreskim obavezama (poresko uverenje)Certificate of settled tax liabilities Se demande a la filiale (filijala) competente ou via ePorezi. L'authenticite se controle sur le service Provera verodostojnosti uverenja du site de la Poreska uprava. | Poreska uprava Republike Srbije | 3 months Required | Official website |
| Uverenje o izmirenim obavezama po osnovu doprinosa za obavezno socijalno osiguranjeCertificate of settled compulsory social insurance contributions En Serbie les cotisations (PIO retraite, RFZO sante, chomage) sont recouvrees par l'administration fiscale : l'attestation fiscale couvre generalement aussi le social. Verifier que le document mentionne bien les doprinosi, sinon demander une piece separee. | Poreska uprava Republike Srbije (collecteur unique) ; le cas echeant Centralni registar obaveznog socijalnog osiguranja (CROSO) | 3 months Required | Official website |
| Polisa osiguranja od profesionalne odgovornostiProfessional liability insurance policy La loi sur la comptabilite ne conditionne pas la licence de prestataire comptable a une RC professionnelle (a la difference de l'audit legal, ou elle est imposee). C'est donc une exigence propre au reseau. | Assureur agree par la Narodna banka Srbije | 12 months Where applicable | Official website |
| Dozvola za pružanje računovodstvenih usluga + upis u Registar pružalaca računovodstvenih uslugaLicence to provide accounting services and entry in the Register of accounting service providers Piece decisive en Serbie. Depuis le Zakon o računovodstvu de 2019, nul ne peut tenir les livres d'un tiers sans cette licence ; le registre de l'APR est public et permet de verifier le candidat en quelques secondes. | Komora ovlašćenih revizora (delivrance de la licence) — Agencija za privredne registre (tenue du registre) | No expiry Required | Official website |
| Profesionalno zvanje u oblasti računovodstva (računovođa / ovlašćeni računovođa)Professional accounting title held by at least one full-time employee Condition legale de la licence : le prestataire doit employer a temps plein au moins une personne titulaire d'un titre professionnel delivre par un organisme membre de l'IFAC. Demander le certificat nominatif, pas seulement la licence de la societe. | Savez računovođa i revizora Srbije (SRRS) ou tout organisme membre de l'IFAC | No expiry Required | Official website |
| Lična karta ili pasoš zakonskog zastupnikaIdentity card or passport of the legal representative La licence exige l'absence de condamnation penale des fondateurs, beneficiaires effectifs et dirigeants : joindre aussi un uverenje o nekaznjavanju du MUP si le reseau veut la preuve. | Ministarstvo unutrašnjih poslova (MUP) | No expiry Required | Official website |
| Evidencija radnji obrade / imenovanje lica za zaštitu podataka o ličnostiRecord of processing activities / appointment of a data protection officer La loi serbe de 2018 est calquee sur le RGPD : plus de declaration prealable au Central registar zbirki podataka, mais un registre interne des traitements et, le cas echeant, la notification du DPO au Poverenik. | Poverenik za informacije od javnog značaja i zaštitu podataka o ličnosti | No expiry Where applicable | Official website |
A firm not listed in the Registar pružalaca računovodstvenih usluga kept by the Agencija za privredne registre is operating unlawfully whatever its longevity. Serbia is one of the few countries in the region to have closed off the provision of accounting services: that is the very first check to run, and it can be done online.
Introduced in 2019, the regime came with a transitional period that ended in early 2023, which explains why long-established firms only obtained their authorisation recently. The date on a licence therefore says nothing about how long a firm has been trading.
Two institutions resemble one another and are easily conflated. The Komora ovlašćenih revizora is the public chamber that issues audit and accounting service licences; the Savez računovođa i revizora Srbije is the professional association that awards individual titles. A serious candidate distinguishes the two without hesitation.
La Serbie est l'un des rares pays de la region a avoir verrouille la prestation comptable : un candidat qui n'apparait pas dans le Registar pružalaca računovodstvenih usluga de l'APR exerce en infraction, quelle que soit son anciennete — c'est le premier controle a faire. Le regime a ete instaure en 2019 avec une periode transitoire qui s'est achevee au 1er janvier 2023, ce qui explique que des cabinets anciens n'aient obtenu leur licence que recemment. Ne pas confondre la Komora ovlašćenih revizora (chambre publique qui delivre licences d'audit et de comptabilite) avec le Savez računovođa i revizora Srbije (association professionnelle qui delivre les titres individuels). Enfin, l'administration fiscale recouvrant aussi les cotisations sociales, une seule attestation peut suffire, a condition qu'elle vise expressement les doprinosi.
The network opens 3 partner slots in Serbia, not one more. No firm is listed there yet: all 3 slots therefore remain open to applications.
No listed partner in Serbia has asked to appear in the public directory. The contact details of a firm are passed on to the client only when an assignment is awarded.
Filing an application does not amount to admission: every request is reviewed one by one. There is no minimum turnover requirement, and the partner selected invoices its fees directly.
Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.
The first document we ask a Serbian firm for is the dozvola za pružanje računovodstvenih usluga issued by the Komora ovlašćenih revizora, together with entry in the register of providers kept by the APR, which we verify ourselves. We then ask for evidence that at least one full-time employee holds a recognised professional title, the APR extract, the PIB, a Poreska uprava certificate expressly covering doprinosi, professional indemnity cover, and evidence that a personal data protection officer has been designated.
Describe your requirement. No firm is listed in Serbia yet: we review the request, then entrust it to a local firm that the network identifies and vets, or to the partner of a neighbouring country covering this territory. Your contact details are passed on to the selected firm alone.
Request a provider in SerbiaMobility is rarely arranged one country at a time. The neighbouring profiles follow the same outline.
These countries account for most of the requests received: each one has, in addition to its profile, six pages devoted to a single aspect of local payroll.
The information gathered on this page comes from the registers, administrations and bodies listed below, consulted when the reference base was compiled. It is given for guidance and does not replace the advice of a professional established in Serbia.