D.o.o. (limited liability company) is one of the most common business structures in Serbia. It is suitable for small and medium-sized enterprises and entrepreneurs who want to limit personal liability to the capital invested.
A d.o.o. is a legal entity in which members participate through their share in the capital, and their liability for the company's debts is limited to the amount of their contributions. Members may be natural or legal persons.
In Serbia, the law allows a minimum share capital of only 100 RSD (less than €1), which may be paid in within five years. The d.o.o. must be registered in the Business Registers Agency (APR) to acquire legal entity status.
The d.o.o. is governed by the Companies Act. Advantages include flexibility, protection of personal assets, and suitability for small and medium-sized businesses.