KCM Usluge

Our office policy is to offer, all our future clients, free registration into the competent register. In this respect, we also offer complete advisory services concerning registration free of charge. We encourage you to take advantage of our offer and before making any decisions, schedule an appointment with our team of experts. What can you find out at the meeting?

You will learn what your rights and what your obligations are, the disadvantages and advantages of specific legal forms, the size of the initial and potential future business costs, analyzed from the tax aspect, etc.

You tell us what you want, and we will inform you on how best to achieve this.

By applying the most modern software solutions, and depending on your needs, we offer the following accounting services:

• accounting according to the double-entry bookkeeping system pursuant to the International Financial Reporting Standards;
• accounting according to the single-entry bookkeeping system (PK-1, PK-2, supplemental logs, analytics, etc.);
• keeping analytical records of: fixed assets, inventory, buyers, suppliers, depreciation calculation;
• petty cash;
• keeping inventory accounting, wholesale-retail;
• bookkeeping of incoming and outgoing invoices (Register of Received Invoices and Register of Issued Invoices);
• management of complete tax records;
• preparing balance sheets;
• drafting periodic and annual statements;
• preparing all types of statistical reports;
• various other accounting services according to the client's wishes;

By applying the most modern software solutions, and depending on your needs, we submit prescribed tax returns and perform the following calculations:

• salaries, fees on salaries and other personal income;
• taxes and contributions from independent activities;
• corporate income tax;
• value added tax;
• withholding tax;
• lease of movable and immovable property;
• interest;
• other types of calculations depending on the needs of our clients;

The application and changes to existing laws and regulations require their daily monitoring and understanding. Continued education, monitoring technical and scientific publications guarantee that you will receive up-to-date, timely, and relevant information regarding all changes.

All you have to do is decide how you want to receive this information and our team of experts will adapt to your requirements.

Depending on your needs, we produce the following statutory acts:

• employment contracts, labor and job classification rulebooks, decisions (on employment termination, paid/unpaid leave, vacation leave, maternity leave, etc.), solidarity-aid decisions, jubilee rewards, etc.;
• all other types of contracts from various fields (on the lease of movable and immovable property, business and technical cooperation, procurement and sales, representation agreement, etc.);
• complete documentation that must be posted in the premises, regulated by various laws and regulations (e.g., the Law on Fiscal Cash Registers, the Law on Consumer Protection, the Law on a Ban on Smoking, Health Care Rulebook, etc.);
• various types of rulebooks (on accounting, on cash operations and available cash, etc.);
• making risk assessment documents for the workplace and for the environment;
• development of evacuation plans and fire protection rules;

On the basis of a written power of attorney, or by registering a power of attorney, we perform representation services before competent State authorities, participate in administrative and judicial proceedings, as well as other representation services the client requires in accordance with the law.

• initiation and implementation of provisional deregistration/deletion of an entrepreneur from the register;
• initiation and implementation of a liquidation procedure over a legal entity;
• deletion from the register after a completed liquidation procedure;

Depending on the service package you choose, KCM courier service is at your disposal:

• we come to your place of business to pick up the documentation and we bring you complete monthly statements;
• we submit documentation to competent State funds;
• we submit documentation to competent Tax Administrations;
• we certify medical documentation;
• upon written authorization, we deposit daily sales;

KCM is specialized in providing accounting services to health care facilities (consisting of: health centers, pharmacies, hospitals (general and specialized), institutes, clinics, clinical-hospital centers and clinical centers) and private practice (consisting of: doctor’s private practice offices, dentists (general and specialists), polyclinics, laboratories (for medical or clinical biochemistry, microbiology, pathohistology), pharmacies, walk-in clinics (for health care and rehabilitation), laboratories for dental techniques).

The health care industry is regulated by a number of laws, by-laws and regulations making it very specific in comparison to other activities. In order to register a facility for carrying out health care activities, you must first obtain a decision from a health inspector which demonstrates that you have fulfilled the conditions in terms of personnel, equipment, space and medications (regulated by the Rulebook on Detailed Conditions for Performing Health Care Activities in Health Care Facilities and Other Forms of Health Services (“Official Gazette of the Republic of Serbia, Nos. 43/06,112/09, 50/10,79/11,10/12 – other rulebooks,119/12- other rulebooks and 22/13). In this regard, we draw attention to appendices submitted to the Ministry of Health along with the request to determine compliance with requirements, namely:

- Request for determining compliance with prescribed conditions for the start of operations and the performance of health care activities in a MEDICAL FACILITY, with the request an entity must submit:

1. For a natural person as the founder-a photocopy of the ID card, and a legal entity as a founder-photocopy of registration in the Court Register or the BRA Register and Confirmation from the Ministry of Finance – Tax Administration on VAT registration and TIN determination;
2. Act on the establishment of a medical institution (with the mandatory content as stipulated under Article 50 of the Law on Health Care Protection);
3. Proof of prescribed, type and number of health workers (certified photocopies of diplomas, certificate of passed professional exam/specialist test, decision on registration in the directory of the competent health workers’ chambers, work-related legal status);
4. Proof of precision for prescribed equipment (for new equipment-warranty, for used-certificate from an authorized service technician about equipment precision);
5. Proof of the legal basis for the use of office space (proof of ownership or lease);
6. Floor plan;
7. Proof of the payment of administrative fees and procedural costs.

- A decision on compliance with conditions for carrying out health activities is the basis for registering the medical institution in the register kept by the competent court while the health institution can start with operations once it has been registered in this register. Application for determining compliance with prescribed conditions for the start of operations and for carrying out health activities in a PRIVATE PRACTICE, the application is accompanied by:

1. Confirmation of the general health ability of the founder;
2. Proof of professional qualifications -verified photocopy of a diploma and confirmation of passed professional or specialist exam;
3. Decision on registration in the directory for the competent health workers’ chamber;
4. For a health care worker, the beneficiary of old age pension-approval from the competent health workers’ chamber;
5. Approval from the competent health workers’ chamber for independent work (license);
6. Proof of work-related legal status;
7. Confirmation from the court that he has not been criminally sanctioned-security measure has not been issued, with a prohibition on carrying out health activities;
8. Certificate from the competent health workers’ chamber that a disciplinary measure prohibiting health care activities has not been issued;
9. Proof of precision for prescribed equipment (for new equipment-warranty, for used-certificate from an authorized service technician about equipment precision);
10. Proof of the legal basis for the use of office space (proof of ownership or lease);
11. Floor plan
12. Proof of the payment of administrative fees and procedural costs.

A decision on compliance with conditions for carrying out health activities is the basis for registering the medical institution in the register kept by the BRA while the health institution can start with operations once it has been registered in this register.

Costs for the health inspection conducted during the procedure, at the request of the party, is borne by the applicant.

In this respect, the monetary amount which must be paid by the applicant is defined in the Fee Rulebook for a Health Inspection Conducted During Proceedings at the Request of the Party (“Official Gazette of the Republic of Serbia” No. 31/14). After registration, you must choose the tax system and the manner of bookkeeping. We invite you to come to KCM and schedule your appointment so as to be able to discuss all options available to you, viewed from the costs perspective.

• registration/deletion/change of employees;
• employment contracts;
• other types of work engagement (supplemental work, temporary part-time jobs, special service contracts, etc.);
• drafting various types of decisions, rulebooks, etc., in the name and on behalf of the employer;
• terminations of employment contracts;
• registration of years of work experience;

Preparing a business plan includes an estimate of the implementation of the business idea, on the basis of marketing and financial indicators, as well as its implication on business results.

In turbulent market conditions, well-planned business steps secure long-term stability, a more flexible approach to adapting to changes in the environment, and predicting potential risks and benefits.

Through the business plan, we review your company's potential, the potential of your existing and potential competition, we plan revenues, expenses, cash flows, and provide our projection of your business results.

We prepare business plans for the needs of your organization, in order to minimize all risks and achieve the maximum effect.