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02 — Legal & Tax — Entity Options & OIB

Bilko HR — Legal & Tax — Entity Options & OIB

MC Task: #102422
Owner: Lexicon (Dževad Jahić)
Status: OPEN — drafting in progress
Expected: 42118 bytes, 816 lines, 19 sources cited

Placeholder Notice

This page is a placeholder for the Lexicon legal memo commissioned on 2026-05-28. The memo will cover:

Scope

  1. Entity options for HR market entry (6 alternatives):
    • d.o.o. (društvo s ograničenom odgovornošću — LLC)
    • j.d.o.o. (jednostavno društvo s ograničenom odgovornošću — simplified LLC)
    • obrt (sole trader)
    • paušalni obrt (flat-rate sole trader)
    • branch office (podružnica)
    • no HR entity (direct from NO)
  2. OIB (Osobni identifikacijski broj) requirements:
    • Can NO physical person obtain OIB without HR residency?
    • Can NO legal entity (ALAI Holding AS) obtain OIB without HR establishment?
    • What documentation is required?
    • Timeline and process?
  3. PDV (VAT) obligations for SaaS sales from NO to HR:
    • Is 60K EUR threshold per-country or cumulative?
    • B2B reverse charge applicability?
    • OSS (One-Stop Shop) scheme eligibility?
    • Direct PDV registration vs distance selling rules?
  4. NO-HR double taxation treaty:
    • Does treaty cover SaaS/software income?
    • Permanent establishment (PE) risk assessment?
    • Withholding tax (WHT) implications?
  5. HR-FISK 2.0 e-invoicing obligation for foreign provider:
    • Can foreign provider use certified intermediary/partner?
    • Must ALAI Holding AS self-certify with FINA?
    • What are the compliance requirements for foreign SaaS platform?
  6. Open legal questions flagged for expert review:
    • (6 questions expected — TBD by Lexicon)

Decision Matrix (TBD)

Once the Lexicon memo is delivered, this section will contain a decision matrix comparing:

  • Setup time (days/weeks)
  • Cost (initial + annual)
  • Compliance burden (low/medium/high)
  • Tax rate (CIT, PDV registration)
  • Liability protection
  • Flexibility (can scale to other Balkan markets?)
  • Recommended path (CEO decision input)

Risk Flags (TBD)

Expected risk categories:

  • Regulatory risk: Non-compliance with HR-FISK 2.0 (penalties up to EUR 500,000)
  • Tax risk: Double taxation, WHT, PE establishment
  • Operational risk: Delays in OIB issuance, bank account opening
  • Partner risk: If partner requires HR entity, fallback to d.o.o. formation (4–8 weeks)

Next Steps

  1. Lexicon: Deliver memo to /Users/makinja/business/ALAI-Holding-AS/products/Bilko/docs/legal/hr-market-entry-options.md
  2. Skillforge: Update this BookStack page with full Lexicon memo content (replace placeholder)
  3. CEO: Review decision matrix and select entity structure path
  4. John: Create MC tasks for entity formation (if d.o.o./obrt selected) or VAT registration (if no-entity path)

Local Source (Expected)

/Users/makinja/business/ALAI-Holding-AS/products/Bilko/docs/legal/hr-market-entry-options.md

Status: NOT YET CREATED — MC #102422 is open.

BookStack Canonical URL: https://docs.alai.no/books/bilko-hr-market-entry/page/02-legal-tax

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