A private entrepreneur is a physical entity who in the aim of gaining profit establishes a shop and performs an activity independently. A shop includes the following: retail sales facility, workshop, office, bureau, service station, agency, boarding house, pharmacy, studio, doctor’s office etc.

The most frequent abbreviations in practice:

  • STR – independent trade business
  • SZR – independent craft shop
  • SUR – independent catering services


The Business Registers Agency keeps the register of all forms of performance of independent activities, shops, doctors’ offices, counseling centers etc. as of 1.1.2006. The Business Registers Agency also makes entries in its register of entrepreneurs, of translations, entries of foundings and entries of changes of data, which are kept in the register.

All current documents in the registers of the municipalities and towns are to be considered as records which will remain in the future in municipalities and the municipalities will issue certificates on data from these records, on the historic data of shops, for which they will be competent pursuant to the Law on the General Administrative Procedure.

Applications for shop founding which are submitted to the Business Registers Agency includes:

  • A single registration application for entrepreneurship establishment
  • photocopy of identity card
  • evidence of effected tax payment
  • prior agreement/license for performance of specific activities, for which special laws anticipate prior agreement as prerequisite for registration (this does not include requirements for peformance of activities, but only requirements for registration)

Agreement of inspection authorities

Check up of the fulfillment of prescribed requirements is to be done in the regular procedure of inspection supervision, in the course of the performance of activities. A decision of competent inspection authorities is required on fulfillment of minimum technical requirements for activities such as production and trade with hazardous and harmful substances, oil and oil derivatives, poisons, medicaments, paints and varnishes and other chemical products as well as for performance of health care activities and industrial production of food products, trade in meat etc.


The amounts of fees are variable and have therefore not been indicated. The BRA defines the amount of taxes.


  • Stamps must include the name of the shop, its headquarters and the owner’s name
  • The name on the stamp must be identical with the name of the shop in the decision


The tax administration keeps records of registered tax payers by allocating tax identification numbers (TIN). This is a unique and only number of physical, i.e. legal entities for all public revenues and is maintained when headquarters i.e. residence is changed.

The implementation of a single counter system of business entity registration began starting from May 6, 2009 with the adoption of the rulebook on allocation of tax identification numbers to legal entities, entrepreneurs and other entities, the registration of which is the competence of the Business Register Agency . Upon submission of a single registration application for the establishment of a business entity and entry into the Register of Taxpayers on one counter – at the Business Register Agency, the applicant gets a decision on the registration of the establishment of the business entity together with a tax identification number (TIN), within the timeframe defined by the Law on Business Entity Registration which is not longer than 5 days from the submission of the application.


Private entrepreneurs open current accounts (earlier giro accounts) with business banks. Pursuant to the provisions of the Law on the Payment System and relevant decisions, private entrepreneur accounts are with business banks, with the possibility of opening accounts in one or several business banks.

Documents for opening accounts, defined by the Decision on the terms, manner of opening, keeping and closing accounts with banks are as follows:

  • account opening application – available at banks
  • decision on entry into the register from the competent authority
  • excerpt from tax records of competent tax authority including the tax identification number – TIN
  • card with specimen signatures of authorized persons for signing orders for disposal of financial means on accounts, signed by an authorized person and certified by stamp, for certification of payment instruments (on specific form – available at banks)
  • the certification of signatures of the persons authorized for representation (on specific certified signature form)


Pursuant to the Law on Value Added Tax and the regulation on the manner of keeping records of turnover by cash registers with fiscal memory, private entrepreneurs are obliged to get fiscal cash registers through authorized producers i.e. service providers. Tax payers can get all required information on fiscal policy, authorized producers, authorized service providers etc. as well as deadlines for introducing fiscal cash registers and keeping records of turnover in tax administration organizational units (branch offices). A fiscal cash register IS NOT MANDATORY for tax payers enaged in the following activities:

  • ticket sale to passengers in road, railway, water and air transport;
  • road transportation of goods;
  • taxi drivers
  • banks and other financial organizations, insurance and reinsurance, PTT services;
  • tour operators and travel organizations
  • healthcare institution services
  • lawyer sevices
  • street ice-cream, pop-corn, lottery tickets and newspaper sales (call porters);
  • product sales via printed and electronic media paid by cash on delivery;
  • shoe cleaning and porter services;
  • product sale via vending machines;

Agricultural producers and owners of independent craft shops who sell agricultural products and their own craftsmanship products and home made products on market counters and similar facilities are EXEMPT from the obligation to introduce fiscal cash registers.

Simultaneously with contracting the purchase of fiscal cash registers, purchase is also made of remote data reading terminals (GPRS), whereby the fiscal policy process is complete enabling at the same time a more efficient and rational control of tax payers.


  • Sellers who trade with goods on market counters and whose activities require frequent change of place where they sell their goods, i.e. provide services.


The Ministry of Trade and Services informed that as of June 1, 2009 fiscal cash registers must be used by tourist agencies and the healthcare sector. It is necessary to purchase fiscal cash registers from authorized producers, and before starting the turnover records, fiscal cash registers must be fiscalised for each individual user by a tax administration representative. The defined legal pecuniary penalties for failure to respect this obligation are from RSD 100.000 to 1.000.000, as well as prohibition of performing activities.

The obligation to use fiscal cash registers will also apply to healthcare services which are not within the mandatory health insurance and veterinary institutions (except for the primary animal healthcare , activities from the animal healthcare program, desinfection and deratization in facilities where animals are kept and bred and activities related to prevention of occurrence, spread and suppression of contagious animal diseases). Order based clothes sewing, production and mending belongs also to this group.


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