How to Start an Online Store in Serbia in 2026 — Company, Fiscalization, Payments and Platform

Every week we get at least one identical message: "I have a product, I want to sell online — where do I start?" The answers people find online are either dry legal texts or sales copy from hosting companies. This is our attempt to answer, in one place and in plain language, the questions that actually get asked.

Do I need a registered company to sell online?

Yes. Legal online sales in Serbia require a registered legal entity — a sole proprietor (preduzetnik) or an LLC (DOO). A sole proprietor (especially flat-tax) is the most common starting choice: registration with the Business Registers Agency (APR) takes a few days, costs are low and bookkeeping is simple. During registration you pick an activity code — for online sales it is 47.91 "Retail trade via mail order or internet".

Selling informally through Instagram without a company is widespread, but tax inspectors have been systematically combing Instagram and Facebook sellers in recent years. The fines far exceed the cost of registering.

Flat tax, VAT and the numbers you should know

For most beginners the most cost-effective setup is a flat-tax sole proprietor: you pay a fixed monthly amount of tax and contributions (typically 30,000–45,000 dinars for retail, depending on the municipality), with no bookkeeping obligation. The condition: annual revenue up to 6,000,000 dinars — cross it and you switch to full books and real taxation, which means hiring an accountant (€50–100 per month).

The second important line is the VAT threshold of 8,000,000 dinars of revenue in 12 months — below it you are outside the VAT system and don't charge VAT on prices, an advantage with end consumers. Plan your pricing ahead: entering VAT later means either a 20% price increase or a thinner margin.

What is e-fiscalization and does it apply to online stores?

It applies. Since May 1st 2022, e-fiscalization is mandatory for internet sales too — every order requires a fiscal receipt issued through an approved fiscal processor. The good news: software solutions (LPFR/VPFR) integrate directly with your store, so the receipt is issued automatically when an order goes through. It is a one-time setup, not a daily chore.

How do I accept payments — cards, cash on delivery, IPS?

Cash on delivery still dominates in Serbia — buyers want to see the package before paying. It has to be option number one, however much it complicates your admin.

For card payments you need a registered company and an e-commerce agreement with a bank (Banca Intesa, NLB, Raiffeisen and AIK have the most mature systems) or an intermediary like ChipCard. Expect a 1.5–2.5% fee per transaction and an approval process that takes weeks — start it early.

• Cash on delivery — mandatory, still 60–70% of orders for most merchants
• Online cards — build trust and reduce refused deliveries
• IPS instant payments — increasingly popular, no card scheme fees

Delivery and couriers — who to pick?

For cash on delivery you need a courier with a COD collection service: the courier collects from the buyer and the money lands in your account within days. The most used are Post Express, BEX, D Express, City Express and AKS — prices run 300–500 dinars per standard parcel, and drop significantly with a contract and volume. Don't sign the first offer: get quotes from at least three couriers, because terms (COD fee, payout time, returns) differ noticeably.

Two practical tips from experience: a free shipping threshold (e.g. above 5,000 dinars) is the simplest way to raise average order value; and agree upfront what happens with refused parcels — with COD, 5–10% of shipments come back, and that cost must enter your margin math.

Which platform should I choose?

This is the question people spend the most time on, and the answer is simpler than it looks:

Shopify — fastest start, everything hosted and maintained, but the subscription is in euros and card payments for Serbian companies require workarounds. WooCommerce — free and flexible, local payment processors and fiscalization have ready-made plugins, but you maintain the site yourself and it easily gets slow without care. Magento/PrestaShop — for larger catalogs and bigger budgets.

Our advice from practice: the platform matters less than site speed and product data quality. A slow store loses customers on every platform equally. A realistic starting budget for a decent store is €500–1,500, plus monthly hosting, maintenance and payment costs.

What it all costs — a realistic breakdown

To avoid surprises, here is a ballpark for the first year (excluding inventory and marketing):

Item	One-time	Monthly
Sole proprietor registration (APR + stamp)	~5,000 din	—
Flat tax and contributions	—	30,000–45,000 din
E-fiscalization (software)	0–15,000 din	1,000–3,000 din
Store development	€500–1,500	—
Hosting + domain + maintenance	—	€10–50
Card processing	—	1.5–2.5% of revenue

In total: expect €1,000–2,000 of investment before the first sale and around €400–500 of fixed monthly costs. That is the number your margin and planned volume must sustain — check it on paper before you start, not after.

What does the law require on your site?

Consumer protection and e-commerce laws require your site to clearly display: company details (name, tax ID, registration number, address), prices with VAT, delivery terms, the 14-day right of withdrawal with a withdrawal form, a complaints policy and a privacy policy aligned with the personal data protection law. This is not bureaucratic decoration — without it, both customers and inspectors treat you with suspicion.

The most common beginner mistakes

• The whole budget goes into building the site, nothing is left for promotion — a store without visitors is a shop window in a basement. Plan at least the same amount for the first months of marketing.
• Card payments started last — the bank process takes weeks, and without it you lose buyers who don't want COD.
• Poor product data — one phone photo and a two-sentence description don't sell. The same data later feeds your Google Shopping feed, so bad input costs you twice.
• A slow site on cheap hosting — a €5-a-month saving that eats a conversion percentage far bigger than the saving (more in our site speed article).
• No measurement from day one — set up analytics before launch, because without data on what visitors do you won't know what to fix.

The order of steps, in short

1) Register a sole proprietorship with APR (code 47.91) and open a business bank account. 2) Set up e-fiscalization with a software processor. 3) Choose a platform and build the site with all mandatory legal pages. 4) Start the card payment approval process (it takes weeks — don't wait). 5) Contract a courier service with COD collection. 6) Only then — marketing.

Most people go in reverse: site and ads first, then paperwork in a panic when the first orders arrive. The order above saves both money and nerves.