Salaries and allowances
Payroll calculation with all contributions, tax reliefs and deductions.
- payslips for employees;
- return of calculated taxes and contributions;
- payment orders;
- calculation of allowances during absence.
Services
Within our accounting, tax and advisory support we provide, among other things, the services listed below. The scope of work is determined by the client's legal form, tax status and business organisation.
01 — Business records
General ledger and business records
The books are kept up to date throughout the year, in line with applicable regulations and the client's internal requirements. Documentation is received electronically, and clients using cloud collaboration have access to their data at any time.
- General ledger and subsidiary recordsFor companies, branches and representative offices of foreign entities.
- Sole trader recordsFor sole traders keeping records under single or double-entry bookkeeping.
- Fixed asset recordsAsset register, depreciation calculation and the tax depreciation schedule.
- Inventory and stock accountingCostings, price adjustments, stocktaking and monitoring of inventory levels.
- Cash handling and travel ordersRecords of cash transactions and calculation of business travel expenses.
02 — Tax
Tax calculation and filing of returns
Tax obligations are monitored continuously, with the prescribed records maintained and returns filed on time. We follow changes in tax regulations regularly and inform clients of those affecting their business before they take effect.
- VAT calculation and preparation of tax returnsPrescribed VAT records and filing of returns within statutory deadlines.
- Tax balance and corporate income taxPreparation of the tax balance, the return and the calculation of advance payments.
- Tax on income from self-employmentPreparation and filing of returns for sole traders.
- Annual personal income taxDetermining the liability, calculation and preparation of the return for individuals.
- Other tax returnsPreparation and filing of various tax returns as required.
03 — Payroll
Payroll and other payments
Calculations cover all forms of engagement, with the accompanying returns, payment orders and employee documentation prepared.
Other payments
Calculation of payments for engagements outside an employment relationship.
- service contracts;
- copyright contracts;
- temporary and occasional work;
- remuneration of company officers.
Supporting records
Documentation accompanying the engagement of employees and associates.
- social insurance registrations and deregistrations;
- salary certificates;
- absence records;
- engagement of foreign nationals.
04 — Reporting
Preparation of financial statements
In addition to the statutory annual reporting, statements are also prepared during the year, in the scope and frequency the client requires.
ANNUAL
Financial statements
Preparation and submission of annual financial statements in the prescribed form and deadline.
PERIODIC
Management reports
An overview of income, expenses and results by business segment, compared with the previous period.
AS NEEDED
Reporting to the founder
Reports adapted to the requirements of the parent company and group procedures.
ON REQUEST
Documentation for third parties
Preparation of data for banks, business partners and public procurement procedures.
05 — Consulting
Accounting, tax and business consulting
We advise within our areas of expertise, with the aim of offering clients practical and applicable solutions suited to how they operate.
Business form and tax status
A comparison of the total burden across business forms, and consideration of a change in tax status where the scale of operations justifies it.
Specific accounting matters
Consideration of the tax and accounting treatment of individual transactions, with an explanation of the regulation applied.
Domestic and international operations
Support on matters arising from dealings with foreign partners, related entities and group procedures.
06 — Company formation
Registering sole traders and companies
We run the whole procedure before the Business Registers Agency (APR) — from preparing the documents to the registration decision, as well as every later change of registered data. Tax obligations, records and filings are set up together with the registration, so the business starts fully in order from day one.
- Registering a sole traderRegistration application, choice of activity code and taxation method, filings with APR, the Tax Administration and CROSO.
- Changes to a sole trader's registrationChange of activity, registered address and name, suspension and resumption of business, removal from the register.
- Incorporating a limited liability companyPreparation of the founding act and the registration application, registration with APR and the first tax filings.
- Changes to a company's registrationChange of founders and shareholdings, legal representative, registered address, name, activity and share capital.
- The procedure through to the decisionWe prepare and file the documents and follow the case until APR issues its decision.
07 — Work permits
Work permits for foreign nationals
For employers engaging foreign nationals we provide support in obtaining work and residence permits, as well as with the obligations that arise once the person is employed. We do the same for foreign nationals who are not joining an employer but want to register a sole trader business of their own in Serbia. The legal side of the procedure is handled by the attorney we work with, so the client receives both legal and accounting support in one place.
- Single permit for work and residencePreparation and filing of the application, with the procedure followed until the permit is issued.
- Extension and amendment of the permitTimely start of the procedure before expiry and reporting of any changes.
- Collection of documentationA list of the required documents, a completeness check and preparation of the submissions.
- Foreign nationals registering their own businessFor foreign nationals setting up a sole trader business themselves: a permit on the basis of self-employment and registration with APR.
- Social insurance registration and payrollRegistrations and deregistrations, payroll for the foreign national and the accompanying tax returns.
- Tax status of the foreign nationalConsideration of residency and the obligations it creates for the employer and the employee.
08 — Mediation
Mediation in resolving disputes
We are certified to act as mediators, so parties who wish to resolve a dispute without going to court can also turn to us for mediation. The procedure is voluntary and confidential, both sides take part on equal terms, and the aim is an agreement acceptable to both.
- Commercial disputesDisputes between businesses, including debtor–creditor relations.
- Relations within a companyDisagreements between founders, members and management bodies.
- Employment disputesMatters between the employer and employees that can be settled by agreement.
- A faster and cheaper procedureIt takes less time than court proceedings, costs less and preserves the business relationship.
- Written settlementThe agreement reached is put in writing and signed by both parties.
Working together
A proposal based on actual needs
To prepare a proposal we need a brief description of the activity, legal form, tax status and the approximate monthly volume of documentation.
We respond to enquiries within one business day.