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How much does an accountant cost in Serbia in 2026: prices for flat-rate entrepreneurs, entrepreneurs keeping books and LLCs, what the fee includes

Indicative bookkeeping prices in Serbia 2026 for flat-rate entrepreneurs, entrepreneurs keeping books and LLCs: what the fee covers, extras, contract checks.

INFO
Short answer. Bookkeeping fees are not regulated and vary from agency to agency; what follows are indicative market ranges from October 2026, compiled from publicly posted price lists, not from an official source. A flat-rate entrepreneur (paušalac) with no employees pays around 3,000 to 8,000 dinars a month (25 to 70 euros), and many keep only the KPO book themselves. An entrepreneur keeping books outside VAT pays around 8,000 to 15,000 dinars (70 to 130 euros), inside VAT 12,000 to 25,000 dinars (100 to 210 euros). A micro LLC (DOO) in VAT with no employees or just a director starts at around 15,000 to 30,000 dinars (130 to 250 euros), and with five to ten employees and a hundred or so documents a month 30,000 to 60,000 dinars (250 to 500 euros); larger companies get a quote based on volume. The fee as a rule covers posting, VAT returns, payroll for a small number of employees, e-invoices and the annual accounts, while payroll beyond the agreed headcount, registering changes with the APR, individuals' tax returns, reviewing prior years' records and advisory are charged extra.

Why prices vary so much

Bookkeeping is not a tariffed service: there is no prescribed price list, neither the Chamber of Authorised Auditors nor the APR sets fees, and the market is fragmented across thousands of agencies and independent accountants. The price depends on how many documents arise each month, how many people you employ, whether you are in VAT, what business you run (retail, imports and foreign currency business take more work) and how much advice you expect. That is why the same three words, "bookkeeping for an LLC", range from ten-odd to several hundred euros a month.

All amounts on this page are indicative market ranges from October 2026, compiled from publicly posted price lists of accounting agencies. There is no official source against which they could be verified; a specific quote for your business may be below or above them.

Flat-rate entrepreneur: 3,000 to 8,000 dinars a month

By law a flat-rate entrepreneur keeps only the business book of turnover, the KPO (Art. 43(4) of the Personal Income Tax Act), and pays tax and contributions under a Tax Administration decision, not on actual earnings. The accountant's workload is therefore small: entering issued invoices in the KPO, monitoring the 6,000,000 dinar turnover limit for flat-rate status (Art. 40(2)(4)) and the 8,000,000 dinar limit for mandatory VAT registration (Art. 33 of the VAT Act), forwarding the decision and payment orders, deadline reminders and, where there are any, payroll for employees.

Monthly packages for a flat-rate entrepreneur with no employees range from around 3,000 to 8,000 dinars (25 to 70 euros), most often 4,000 to 6,000. Some flat-rate entrepreneurs engage no accountant at all and keep the KPO themselves or through invoicing software. An accountant becomes useful when you have employees, invoice foreign clients, approach the limit or consider moving to books or to an LLC.

Entrepreneur keeping books: 8,000 to 25,000 dinars

An entrepreneur taxed on actual income keeps business books by double entry (Arts. 43(2) and 43a of the Personal Income Tax Act), like a company, and applies the Accounting Act (Art. 4). The work is therefore comparable to that for a micro LLC: posting all documents, the tax balance sheet and the PPDG-1S tax return, the entrepreneur's personal salary, the annual accounts.

Outside VAT, with no employees and up to twenty or so documents a month, fees range from around 8,000 to 15,000 dinars (70 to 130 euros). Inside VAT, monthly or quarterly VAT returns and electronic VAT recording in the SEF system are added, taking the fee to 12,000 to 25,000 dinars (100 to 210 euros). Payroll for the personal salary and one or two employees is usually included.

LLC: from 15,000 dinars to a volume-based quote

For a micro LLC in VAT (up to 10 employees, up to 700,000 euros of revenue, Art. 6 of the Accounting Act) with a director and up to fifty or so documents a month, quotes start at around 15,000 to 30,000 dinars (130 to 250 euros). With five to ten employees and 100 to 200 documents the fee is most often 30,000 to 60,000 dinars (250 to 500 euros). Above that, agencies quote on volume, often with a separate payroll price per employee, indicatively 500 to 1,500 dinars per person a month.

The price is pushed up by retail and a fiscal cash register, imports and exports with customs documentation, foreign currency accounts, several business units, leasing and loans, related parties (transfer pricing) and foreign founders who need reports in English. Small LLCs with no turnover (a "dormant" company) pay a maintenance fee, indicatively 5,000 to 10,000 dinars a month, because returns and annual accounts are due even without turnover.

What the fee includes and what is extra

A standard monthly package as a rule covers: posting documents and keeping the general ledger and sub-ledgers; calculating and filing VAT; payroll for the agreed number of employees with the individual PPP PD return; receiving and recording e-invoices (VAT payers are obliged users of the e-invoicing system; those outside VAT join voluntarily, which in practice is necessary when invoicing the public sector); calculating corporate income tax and advance payments, or self-employment income tax; preparing and filing the regular annual financial statements with the APR; deadline reminders.

The most common extras: payroll beyond the agreed headcount; registrations and deregistrations with CROSO; service contracts, royalties and rent paid to individuals (PPP PD return per payment); registering changes with the APR; extraordinary financial statements on status changes and liquidation; tidying up prior-period books; representation in a tax audit; a transfer pricing study; the owner's tax returns as an individual (annual income tax, capital gains); hourly advisory, indicatively 3,000 to 8,000 dinars. At some agencies the annual accounts are in the monthly fee, at others they are charged as one to two monthly fees; ask in advance.

The Accounting Act (Zakon o računovodstvu, Sl. glasnik RS Nos. 73/2019 and 44/2021 - other statute) applies to companies, cooperatives, branches of foreign entities and entrepreneurs who keep business books by double entry (Art. 4 read with Art. 2). They are classified as micro, small, medium and large entities by headcount, revenue and assets (Art. 6); this determines which accounting framework applies and whether an audit is required, which is also reflected in the fee. The organisation of accounting, internal controls and the person responsible for the books are set out in the company's internal rules (Arts. 8 and 15).

The books may be kept by an employee or the owner. If bookkeeping and the preparation of statements are entrusted to someone else, that is possible by contract only with a legal entity or sole trader entered in the Register of Providers of Accounting Services kept by the APR (Arts. 16 and 17); registration requires a licence from the Chamber of Authorised Auditors, accounting services as the registered principal activity, no criminal convictions of the owners and management, and at least one employee with a professional qualification (Art. 18). The entry is checked on the APR website before signing the contract.

Outsourcing the books does not transfer responsibility. The legal representative and governing bodies are collectively responsible for the true and fair presentation of the financial statements (Art. 43 of the Accounting Act), the person who prepares an accounting document is responsible for its accuracy (Art. 10), and towards the Tax Administration the taxpayer is liable for tax returns, payment of tax and misdemeanour fines, even though the accountant technically files the returns as an agent. A flat-rate entrepreneur does not apply the Accounting Act: they keep only the KPO and store it at the business premises (Arts. 43(4) and 47 of the Personal Income Tax Act).

How to choose an accountant and what to put in the contract

Ask for quotes against the same job description (number of documents, employees, VAT status, line of business), check the entry in the Register of Providers of Accounting Services, ask who specifically handles your file, how documents are exchanged and how quickly they answer questions. A cheap offer that does not state the number of documents included almost always rises after the first few months.

In the accounting services contract specify: the list of services in the monthly fee and the price of extras per unit; the deadline by which you deliver documents (for example by the 5th of the month) and the deadline by which they are posted and returns filed; who is authorised on ePorezi (PEP form), in the e-invoicing system and on CROSO and how the authorisation is revoked on termination; liability for fines and interest arising after documents were duly received and a professional liability insurance policy; data retention and the handover of the database, ledgers and documents within a set period on termination; the notice period and the handover fee. Changing accountants is easiest at the year end, after the annual accounts are filed, with a short handover of open items.

When to consult a lawyer

A lawyer is not needed to choose an accountant, but is useful when the accounting services contract contains unclear liability clauses, when the accountant refuses to hand over the database and documents on termination, when a fine has been imposed or a tax audit opened because of the accountant's failure and responsibility needs to be apportioned, and when you are choosing between flat-rate status, books and an LLC, where tax and corporate effects overlap.

Sources

What to do

  • Establish your status, because it sets the volume of work: a flat-rate entrepreneur keeps only the book of turnover (Art. 43(4) of the Personal Income Tax Act), an entrepreneur taxed on actual income and every company keep double-entry books (Arts. 43(2) and 43a of the Personal Income Tax Act; Art. 4 of the Accounting Act). Flat-rate status ends when turnover exceeds 6,000,000 dinars or you enter VAT (Arts. 40 and 42), and VAT registration is mandatory when turnover in 12 months exceeds 8,000,000 dinars (Art. 33 of the VAT Act).
  • Before asking for quotes, count what arises each month: invoices issued and received, bank statements, travel orders, contracts, the number of employees and service-contract workers, whether you are in VAT, whether you import, export, run retail or a fiscal cash register, do business with the public sector (e-invoices) and hold foreign currency accounts. The price is built on those numbers.
  • Ask three to five providers for quotes against the same job description and ask each to separate: what is in the monthly fee, what is charged extra and per what unit (per employee, per document, per hour), whether the annual accounts cost extra, and how the fee changes when you exceed the agreed number of documents or employees.
  • Check that the agency or sole trader is entered in the Register of Providers of Accounting Services kept by the APR and holds a licence from the Chamber of Authorised Auditors (Arts. 16-18 of the Accounting Act); only a registered provider may keep books for others. Ask who specifically works on your file and who covers during holidays.
  • In the accounting services contract specify: the scope of services item by item, the deadlines by which you deliver documents and by which they post and file returns, who files returns on ePorezi and under what authorisation (PEP form), who bears a penalty for a late filing when the documents arrived on time, professional liability insurance, retention and handover of data and the database on termination, the notice period and the fee for the handover period.
  • Remember that responsibility stays with you: the legal representative is responsible for the true and fair presentation of the financial statements (Art. 43 of the Accounting Act), and the taxpayer for the accuracy of returns and payment of tax, regardless of who technically files them. The accountant works from the documents you provide; whatever you do not deliver is not posted.
  • Once a year compare the fee with the volume: if you moved from flat-rate to books, entered VAT or hired people, the fee rises; if your volume fell, ask for an adjustment. Changing accountants is simplest at the end of the financial year, after the annual accounts are filed.

What it costs

The ranges on this page are indicative market amounts from October 2026, compiled from publicly posted price lists of accounting agencies, and cannot be verified against an official source, because bookkeeping fees are not regulated. The actual price depends on the city, the number of documents and employees, VAT status and whether the agency also handles payroll, e-invoices and advisory. Alongside the accountant's fee, budget for the costs the accountant does not charge but you bear: tax and contributions, APR fees for changes, a qualified certificate if not on your ID card, invoicing software or a fiscal cash register, and bank charges.

FAQ

How much does an accountant cost for a flat-rate entrepreneur in 2026?

On the market in October 2026, monthly packages for a flat-rate entrepreneur with no employees range indicatively from 3,000 to 8,000 dinars (25 to 70 euros), most often around 4,000 to 6,000 dinars. For that fee the agency usually keeps the KPO book, monitors the 6,000,000 dinar limit and the 8,000,000 VAT limit, forwards the assessment decision and payment orders for tax and contributions, reminds you of deadlines and answers questions. By law a flat-rate entrepreneur keeps only the book of turnover (Art. 43(4) of the Personal Income Tax Act), so many do it themselves or with invoicing software; an accountant is useful when you have employees, are approaching the limit or work with foreign clients.

How much does bookkeeping cost for an entrepreneur who keeps books?

An entrepreneur taxed on actual income keeps double-entry books like an LLC (Art. 43(2) of the Personal Income Tax Act), so the fee is closer to a company's than to a flat-rate entrepreneur's. Indicatively, in October 2026: outside VAT, with no employees and up to twenty or so documents a month, 8,000 to 15,000 dinars (70 to 130 euros); inside VAT 12,000 to 25,000 dinars (100 to 210 euros), because monthly or quarterly VAT returns and VAT recording in the SEF system are added. The entrepreneur's personal salary and payroll for one or two employees are usually included, with each further employee charged extra.

How much does an accountant cost for an LLC with employees?

For a micro LLC in VAT with a director and up to fifty or so documents a month, quotes in October 2026 start indicatively at 15,000 to 30,000 dinars (130 to 250 euros). With five to ten employees and 100 to 200 documents the fee is most often 30,000 to 60,000 dinars (250 to 500 euros), and above that it is quoted on volume and often exceeds 60,000 dinars. Payroll is charged per employee, indicatively 500 to 1,500 dinars a month per person, if not included in the package. Retail, imports, foreign currency business and several business units raise the price.

What is included in the monthly bookkeeping fee and what costs extra?

A standard package as a rule includes posting documents, keeping the general ledger and sub-ledgers, calculating and filing VAT, payroll for the agreed number of employees with PPP PD returns, receiving and recording e-invoices, calculating corporate income tax or self-employment income tax and preparing the annual accounts, with deadline reminders. Most often charged separately: payroll beyond the agreed headcount, registering and deregistering employees with CROSO, registering changes with the APR, service contracts and royalties, the owner's tax returns as an individual (annual income tax, capital gains), tidying up prior-period books, representation in a tax audit, transfer pricing and hourly advisory, indicatively 3,000 to 8,000 dinars an hour.

Is a company required by law to have an accountant?

The law does not require you to engage an external accountant, but it requires the books to be kept. Legal entities and entrepreneurs who are not flat-rate taxpayers keep double-entry books under the Accounting Act (Art. 4) and prepare financial statements; an employee or the owner may do this, under the conditions in the company's internal rules (Art. 15). If you entrust the bookkeeping to someone else, it may only be a legal entity or sole trader entered in the Register of Providers of Accounting Services at the APR, licensed by the Chamber of Authorised Auditors (Arts. 16-18). A flat-rate entrepreneur keeps only the KPO book and does not apply the Accounting Act. Responsibility for the statements stays with the legal representative (Art. 43).

Who is liable for the fine if the accountant files a return late?

Towards the Tax Administration, the taxpayer is liable: misdemeanour fines under the Tax Procedure and Tax Administration Act are imposed on the company, the entrepreneur and the responsible person, and interest is charged on the taxpayer's debt. The accountant files returns as an agent under your authorisation. Whether you recover the fine and interest from the accountant depends on the contract: that is why the contract should cover document delivery deadlines, liability for failures after documents were duly received, and professional liability insurance. Without such a clause, the general damages regime of the Law on Obligations applies, which is slower and less certain.

What should I check when choosing an accountant and signing the contract?

Check the entry in the Register of Providers of Accounting Services on the APR website, who exactly handles your file and how many clients they have, how you communicate (portal, e-mail, software into which you enter invoices yourself) and how quickly they respond. In the contract ask for an itemised list of services and prices, the unit for extra charges, the deadline by which you deliver documents and by which they are posted, who is authorised on ePorezi, e-invoices and CROSO, how the database and documents are handed over on termination, the notice period and the handover fee. Avoid offers without a written contract and prices that do not mention the number of documents and employees, because such prices as a rule rise after the first few months.