Business
The Companies Act, the d.o.o. and one-stop registration at the APR
Company law follows the Companies Act, with the d.o.o. dominant and the a.d. used for larger and listed businesses. Registration is with the Business Registers Agency, which also serves as a one-stop shop for tax and social registration.
Key rules
- A d.o.o. can be formed with nominal share capital of RSD 100.
- Registration with the APR simultaneously produces a tax identification number.
- Directors owe duties of care and loyalty, including a duty to avoid conflicts of interest.
Governing law
- Companies Act (Zakon o privrednim društvima)
- Bankruptcy Act (Zakon o stečaju)
In practice
Serbia's law is being progressively aligned with the EU acquis, so check for recent amendments before relying on older commentary.