To set up a coffee shop in Serbia, choose the legal form first: a d.o.o. (LLC) for limited liability and investors, or a preduzetnik (sole proprietor) if you want simplified books and, where eligible, lump‑sum taxation. Register online with the APR, pick activity code 56.30 (Beverage serving activities), open a bank account, obtain a PIB (tax ID), and enroll staff in CROSO. Before opening, secure the municipality’s decision that the premises meet the minimum technical requirements (ventilation, water, toilets, fire protection), pass sanitary/fire inspections, implement a documented HACCP plan, and register as a food business with the competent inspection. Connect an approved fiscal device or software for Serbia’s e‑fiscalization (QR e‑receipts) and configure POS. Monitor VAT: if your rolling‑12‑month turnover exceeds the RSD 8,000,000 threshold, register for VAT (20% on drinks served; some food at 10%). If serving alcohol, extend registration for hospitality services and obtain the local alcohol permit. For a street terrace, apply for public‑space use with a layout and lease. Sign waste and grease‑trap service contracts, arrange background‑music licenses (SOKOJ/OFPS), and display prices. Typical timelines: 3–5 business days for APR, 1–2 weeks for inspections/MTU depending on municipality. Budget for rent fit‑out, equipment, deposits, payroll, and opening inventory.
