Who is Obliged to Pay Company Name Display Fee – What Does the Law Say?

The Law on Local Self-Government Financing proscribes the implementation of local public utility fees for displaying the company name on the business premises.

According to the Aktivasistem website, each displayed name or a name which indicates that a legal or natural person carries out a certain activity can be considered a company name.

If a business premise features several displayed company names of the same subject, the fee is paid only for one company name.

The fee is paid for each company name displayed outside the business premise.

The Company Law obliges exclusively entrepreneurs to display their company name at their seat, as well as in each separate place. When it comes to business entities such as legal persons, the law doesn’t proscribe the obligation of displaying the company name for them. However, sector-based laws should be kept in mind, such as the Trade Law, Tourism Law and Hospitality Law, which oblige the subjects in these fields to display the company name and potentially some additional information as well.

The Law on Local Self-Government Financing proscribes that entrepreneurs and legal persons that, according to the law which regulates accountancy, are categorized as micro and small legal persons and which have an annual income up to RSD 50,000,000, not pay the local public utility fee for displaying the company name on the business premises.

In line with the abovesaid, those who are obliged to pay the company name display fee are entrepreneurs and small legal persons with an annual income over RSD 50 million, medium legal persons and large legal persons.

Independent of the size and the annual income, legal persons and entrepreneurs are obliged to pay the fee if they carry out the following activities:

– banking,
– property and personal insurance,
– production and trade of petroleum and petroleum products,
– production and wholesale trade of tobacco products,
– production of cement,
– provision of postal, mobile and phone services,
– power industry,
– casinos, gambling houses, betting houses, bingo halls and provision of gambling services and
– night bars and discotheques.

The obligation of the payment of the company name display fee is determined by the tax organ of the local self-government unit in whose territory the facility or the business premise on which the company name is displayed is located.

The tax return for determining the local public utility for displaying the company name on the business premise may be filed electronically through the portal the Single Information System of Local Tax Administrations.

In the decision on local public utility fees, local self-government units proscribe the deadline for the filing of an application for determining the obligation regarding the company name display fee. Also, the deadline is proscribed within which the subject is obliged to report any change that occurs subsequently (such as displaying the company name on another facility or removing the already displayed company name, a change of the size of the subject or the annual income which is either higher or lower than RSD 50 million), writes Aktivasistem.

Law on Local Self Government Financing

Trade Law

Tourism Law

Hospitality Law

local public utility fees

company name display fees

displaying the company name