Business entities, civil sector entities and entrepreneurs, who are already registered with the Serbian Business Registers Agency (APR) and who meet the conditions prescribed by the Law on Social Entrepreneurship, can now register themselves as social entrepreneurs.
On the basis of the request submitted to the relevant register (Register of Business Entities, Register of Associations…), in which the entity is already registered, the Agency will carry out the procedure of registering the entity as social entrepreneur, and thus provide business entities and entrepreneurs with the opportunity to be eligible for payroll tax and contribution exemptions, compensation for the use of public goods and other types of financial obligations.
In order to receive the social entrepreneur status, legal entities have to perform activities of general interest, in order to create new and innovative opportunities for solving social problems, problems of individuals or socially sensitive groups and preventing the emergence and elimination of the consequences of social exclusion, plus work on social cohesion and solving other problems in local communities and society as a whole.
The profit they generate should be invested in the integration of socially sensitive groups, environmental protection, rural development, education, culture, social innovations and other areas of wider social interest. This kind of profit should be generated from the production of goods and the provision of services (social, educational, health, etc.), then workplace integration, performing business that contributes to the sustainable development of devastated areas and local communities, as well as doing business that solves problems in other areas of general interest.
(Biznis i Finansije, 16.11.2022)
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