Healthcare system organisation

Incorporation healthcare institution

Launch a healthcare institution with expert support throughout the entire establishment and business organisation process.

KCM provides support from the first consultation to the start of operations, including documentation preparation, registration, accounting organisation, payroll, and tax advisory.

Healthcare institution โ€” establishment and business organisation
01
Idea
02
KCM
03
Min. of Health
04
APR
05
Business Account
06
Institution
07
Start of operations
01
Your business idea
It all starts with an idea. You have decided to start your own business and are wondering what the right path to a legal business structure is.
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Target groups

Who is this service for?

The service is intended for founders, healthcare workers, and investors planning to establish a healthcare institution or develop a more complex healthcare system.

We most commonly provide support for:

clinics
hospitals
specialised hospitals
health centres
institutes
other forms of healthcare institutions

Legal definition

What is a healthcare institution?

A healthcare institution is an organisational form for conducting healthcare activity that requires meeting special conditions regarding premises, equipment, staff, medicines, and work organisation.

Unlike private practice, a healthcare institution most commonly involves a more complex organisation of operations, a larger number of employees, and a broader range of services provided.

Choosing the appropriate model depends on the type of healthcare activity, planned scope of work, staffing structure, and founders' development plans.

Legal entity
Work organisation
Medical equipment
Staff
Medicines
Internal acts

Fiscal Overview

How does taxation of healthcare institutions work?

In addition to establishment itself, it is important to properly assess the tax and financial aspects of future operations.

Healthcare institutions most commonly operate through a legal entity, so it is necessary to analyse:

corporate income tax
method of salary payment
financial reporting
other tax obligations that may affect the business model
Proper planning of the tax model can have a significant impact on total operating costs and the future development of the institution.
Learn more about taxation of companies โ†’

Documentation

What is needed to get started?

To initiate the procedure, it is most commonly necessary to provide documentation relating to:

founders
planned healthcare activity
premises for conducting activity
medical and other equipment
staffing structure
responsible person
documentation required for proceedings before competent institutions
Depending on the type of healthcare institution, additional data, documents, and evidence may be required.

KCM Service

What do you get from KCM?

Our team guides you through the entire process and provides support even after incorporation.

Support during establishment
Preparation of required documentation
Support in proceedings before the Ministry of Health
Registration with APR
Accounting organisation
Payroll
Tax Advisory
Support in communication with institutions
Support after the start of operations

Process

What does the procedure look like?

1
Idea
2
KCM consultation
3
Ministry of Health
4
APR
5
Business Account
6
Start of operations
Throughout the entire process, our team provides support and coordinates activities so that the establishment and start of operations procedure is as simple and efficient as possible.

Registration

What does the registration process look like?

The healthcare institution registration process most commonly proceeds through the following steps:

Business idea
Consultation with KCM team
Documentation preparation
Ministry of Health
APR Registration
Opening a business bank account
Start of healthcare institution operations
Schedule a free consultation โ†’
Ongoing support

Accounting and tax support for healthcare institutions

After establishment, we provide ongoing accounting, tax, and HR support to healthcare institutions.

Our team provides support in day-to-day operations, payroll, financial reporting, fulfilling tax obligations, and organising administrative processes.

Learn more about accounting โ†’

Financial overview

2026
RSD 125.430.000
RSD 27.220.000
RSD 98.210.000

What does the registration process look like?

The healthcare institution registration process most commonly proceeds through the following steps:

Business idea
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Consultation with KCM team
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Documentation preparation
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Ministry of Health
โ€บ
APR Registration
โ€บ
Opening a business bank account
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Start of healthcare institution operations
To initiate the procedure, the following are most commonly required:
Founder
Planned healthcare activity
Premises for conducting activity
Medical equipment
Staffing structure
Responsible person
Documentation for competent institutions

Depending on the type of healthcare institution, additional data, documents, and evidence may be required.

What do you get from KCM?

Our team guides you through the entire procedure and provides support after the institution is established.

Service includes:
01
Preparation of complete documentation
02
Support before the Ministry of Health
03
Registration with APR
04
Assistance with opening a business bank account
05
Accounting organisation
06
Employee payroll
07
Tax Advisory
08
Support after the start of operations
Frequently Asked Questions

We've answered your questions

Can a healthcare institution be in the VAT system?
Yes, a healthcare institution can be a VAT taxpayer. However, certain healthcare services are VAT-exempt under the law. We recommend analysing the tax model before starting operations to avoid errors in applying regulations.
What are the most important obligations after establishment?
After establishment, a healthcare institution has obligations in accounting and financial reporting, payroll calculation and payment, tax and contribution payments, and compliance with special conditions prescribed for healthcare institution operations. The KCM team provides support in all these areas.
Who can establish a healthcare institution?
A healthcare institution may be established by a domestic or foreign natural or legal person, in accordance with the Health Care Act. The founder must meet conditions prescribed by law relating to premises, equipment, staff, and work organisation.
Do you provide accounting support after registration?
Yes, KCM provides ongoing accounting, tax, and HR support to healthcare institutions after registration. Our team maintains business records, prepares financial reports, processes payroll, and ensures compliance with all legal obligations.
What is the difference between private practice and a healthcare institution?
Private practice is an organisational form that enables healthcare workers to independently conduct healthcare activity, while a healthcare institution represents a more complex organisational form involving a larger number of employees, a broader range of services, and stricter conditions for establishment and operation.
Can I use your accounting services after establishment?
Yes, in addition to establishment support, we provide a complete set of accounting, tax, and HR services. Our team specialises in the specifics of healthcare institution operations and understands the particularities of medical staff payroll, VAT treatment of healthcare services, and financial reporting.
How long does the establishment procedure take?
The duration of the procedure depends on the type of healthcare institution and project complexity. The Ministry of Health approval procedure can take several months, while APR registration usually takes 3โ€“5 business days. With the KCM team, the process is structured and efficient from the first step.

Not sure where to start?

Schedule a consultation and we will help you assess the conditions for establishing a healthcare institution, business organisation, tax aspects, and next steps to start operations.

Free consultation โ†’

Incorporation cost assessment

The service price depends on the type of healthcare institution and the specifics of the particular project.

Fees of competent authorities, administrative taxes, and other legally prescribed charges are not included in the service price.

Start incorporation assessment โ†’
Important:

Establishing a healthcare institution requires meeting special conditions prescribed by law. We recommend a consultation before starting the procedure so you can assess all aspects of the project and avoid potential complications.