Bilko CEO Decision: Serbia Admin via ALAI Tech

Author: ALAI, 2026

# CEO Decision: Serbia Admin Registrations via ALAI Tech d.o.o.

**Date:** 2026-04-22
**Decided by:** CEO Alem Basic
**Context:** MC #8688 (Bilko multi-market architecture Phase 0–1 execution)
**Related:** ADR-015 (Four-Jurisdiction Plugin), ADR-016 (E-Invoice Adapter)

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## Question

Which **legal entity** should handle Serbia (RS) government registrations for Bilko e-invoicing and tax filing integrations?

**Background:**
Bilko-RS (Serbia market) requires multiple government registrations:

1. **SEF software solution provider** (efaktura.gov.rs) — mandatory for e-invoice submission
2. **ePorezi software registration** (Serbian Tax Administration) — required for PPPDV VAT return e-filing
3. **APR XBRL software provider** (xbrl.apr.gov.rs) — required for iXBRL financial statement filing

**Two options:**

### Option A: Register under ALAI Holding AS (Norway)

- Use Norwegian company (ALAI Holding AS, org.nr 932 516 136)
- Apply as foreign software provider
- Requires power of attorney + notarized documents + apostille

**Pros:**

- ALAI Holding is the parent company — "correct" from corporate structure perspective
- No need to involve subsidiaries

**Cons:**

- Foreign company registration = 3–4 weeks longer lead time (vs domestic entity)
- Apostille + notarization cost: €500–€800
- Serbian Tax Administration prefers domestic entities (anecdotal — no formal requirement)
- Bilko is a product, not a service — product branding should match operating entity

### Option B: Register under ALAI Tech d.o.o. (Bosnia)

- Use BiH entity (ALAI Tech d.o.o. Banja Luka, MB 5402565830053)
- Register as Balkan domestic entity (BiH and Serbia have mutual recognition agreements)
- Simplified documentation (no apostille required)

**Pros:**

- Balkan domestic entity → faster registration (2–3 weeks vs 3–4 weeks for foreign)
- No apostille/notarization cost
- ALAI Tech already operates in Balkan region (customers, banking, tax compliance)
- Bilko targets Balkan SMBs → branding alignment (Balkan entity serving Balkan customers)

**Cons:**

- ALAI Tech d.o.o. is a subsidiary, not parent company
- BiH-Serbia mutual recognition may not cover all registration types (unconfirmed)

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## Decision

**Option B: Register all Serbia government integrations under ALAI Tech d.o.o. (BiH entity)**

### Rationale

1. **Speed.** Bilko-RS launch is time-sensitive (SEF mandatory since 2023 for all B2B invoices). Foreign company registration adds 1–2 weeks + notarization delays.
2. **Cost.** Apostille + notarization for Norwegian company = €500–€800. ALAI has ZERO revenue — minimize upfront cost.
3. **Branding alignment.** Bilko serves **Balkan SMBs**. Operating entity = ALAI Tech d.o.o. (Balkan entity) aligns with product positioning.
4. **Operational simplicity.** ALAI Tech already has:
   - Balkan bank accounts (Intesa Sanpaolo BiH, Raiffeisen RS)
   - Balkan tax compliance (FBiH Porezna Uprava)
   - Balkan customer relationships (existing consulting clients)
5. **Legal structure is correct.** ALAI Tech d.o.o. is 100% owned by ALAI Holding AS. Product revenue flows to parent via intercompany agreements. Using subsidiary for product operations is standard (e.g., Google Ireland sells ads, not Alphabet Inc.).

### Implementation Plan

**Registrations under ALAI Tech d.o.o.:**

1. **SEF software solution provider** (efaktura.gov.rs)
   - Entity: ALAI Tech d.o.o., MB 5402565830053
   - Contact: Alem Basic, [email protected], +47 404 74 251
   - Software name: "Bilko"
   - Lead time: 2–4 weeks
   - MC task: #TBD (assign to CodeCraft + Alem for admin filing)

2. **ePorezi software registration** (Serbian Tax Administration)
   - Entity: ALAI Tech d.o.o.
   - Software type: "Accounting software with VAT return e-filing"
   - Lead time: 2–4 weeks
   - MC task: #TBD (assign to CodeCraft + Alem)

3. **APR XBRL software provider** (xbrl.apr.gov.rs)
   - Entity: ALAI Tech d.o.o.
   - Software name: "Bilko"
   - Lead time: 3–6 weeks (XBRL certification requires test submissions)
   - MC task: #TBD (assign to CodeCraft + Alem)

**Start immediately** (parallel with Phase 1 Kotlin interface work). Admin lead time = 2–4 weeks; cannot afford to block on this in Phase 2.

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## Action Items

1. **Create MC tasks** for 3 registrations (SEF, ePorezi, APR XBRL)
2. **Prepare registration documents:**
   - ALAI Tech d.o.o. company extract (izvod iz sudskog registra)
   - Power of attorney (punomoćje) for Alem Basic
   - Software technical specification (refer to ADR-016, ADR-015)
3. **Contact Serbian Tax Administration** — confirm BiH entity acceptable (informal email, not formal application)
4. **BookStack page** — "Serbia Government Registrations Runbook" (credentials, renewal dates, contact info)

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## Approval

**Approved:** 2026-04-22 by CEO Alem Basic

**Recorded by:** John (AI Director)

**Related decisions:**

- Croatia e-invoicing: Option B (Storecove/Pagero routing) — see `2026-04-22-PEPPOL-OPTION-B.md`
- apps/api archived as apps/api-legacy (Kotlin migration MC #5125 blocker resolved)