Preduzetnik vs D.O.O.: which one fits if you're a freelancer?

Spanish-speaking freelancers in Serbia hear the same advice: "go preduzetnik, it's 10%". True, but only up to a point.

Preduzetnik in one sentence

Sole trader on flat-rate (paušal) regime: monthly fee €80–€200 regardless of revenue. No mandatory monthly accounting, no VAT under 8M RSD/year.

D.O.O. in one sentence

Limited company. 15% on profits. Monthly accounting required. Salary mandatory but business expenses deductible.

The break-even

Below ~€60k–€70k/year, Preduzetnik almost always wins. Above, D.O.O. starts being more efficient.