For the founder who wants to open one specialty café in Serbia and stand behind the counter: what a first coffee shop in Belgrade takes to open, what it has to sell before it pays the person who works in it, and what to measure before signing a lease. Four ways in, costed in the rules enacted for 2027 and set beside what drink-serving companies file with the Business Registers Agency, every figure in dinars with its source and date. The report gives no verdict for any format and says why: it could read no sales of a specialty coffee shop. The answer it can give comes first, in a four-page executive summary, and the chapters hold the evidence behind it.
Real PDF pages: cover, executive summary, charts and competitive tables.



Each chapter answers one question a founder asks before signing a lease, and ends with what is settled. Whatever could not be verified is declared as such, next to what could.
The report opens with a stand-alone executive summary: why no format is given a label and to whom the figures apply, what the reference format must take for its owner to be paid, the money to open and to live through the first year, the owner's hours, the readings that carry the result, the evidence that is missing and the three checks to make before signing a lease, each with its two results.
A take-away counter, an espresso bar, a café with seats and food and the take-over of an equipped café, each with its fit-out, its rota, its rent and its prices. The engine builds each from costs that can be named and prints the takings it needs as a band, never as one figure. The declared accounts of the trade are described and set beside it, with the reasons they cannot class a specialty coffee shop.
VAT on what is served and on what is carried out, the threshold and what happens on each side of it, the excise inside a bag of beans, the fiscal till, the entrepreneur and the limited company, why the flat rate is closed to a café and open to a kiosk, the minimum wage and the path from net pay to the employer's cost, what the law leaves without an amount, no licence before opening and what the inspector counts afterwards, change of use, the lease and the calendar.
What is left of a cup, the declared accounts group by group, the plan of each format line by line, the lines of the frontier with what each includes, the first twelve months of cash, the money to open in blocks with what could not be priced, a risk watch system, a plan with decision gates and the case against the report itself.
Charts and tables built from the same engine, each with its source.





A few pages from the report. The free sample contains the cover and the contents.
For a resident of Serbia, or someone settling there, who wants to open one specialty coffee shop as a first business and work in it full time. It is not written for a chain planning another unit or for an investor who will hire a manager; they will find the evidence useful and different figures.
No, and it says so on its first page. A verdict needs the sales and the owner's pay of shops like yours, and this research could read none: the accounts open to the public are those of every drink-serving company, pubs and bars among them, for one year and with no cost line. What it gives instead is what each format must take for its owner to be paid, as a band; where that sits among what companies declare; the money to open; and three checks, each with two results in your own units, that turn the band into an answer for your own site.
Four pages right after the cover that can be read on their own: the answer, the money, the conditions and the next step. Every figure in it comes from the same engine as the chapters and is traced to its source there. It is part of the report and is not in the free sample.
From Serbian statutes and decrees, the tax administration's and ministries' guidance, the Statistical Office, Eurostat, the open data of the Business Registers Agency, the National Bank's exchange rate, coffee shops' own menus and opening hours, roasters' and suppliers' price lists, two agencies' advertisements of premises and what the trade states in the press. Every input carries its source, date and confidence level in the traceability chapter. What could not be verified is declared, not filled in, and sites whose terms forbid automated reading were not read.
No. No source that could be read states what a specialty coffee shop in Serbia sells in a day or a year. Every sales figure in the report is what a costed plan needs, labelled as such, and the report tells you how to count your own.
The base is Belgrade. Novi Sad, Niš, Kragujevac and Subotica are given as facts — asked rents where read, local fees and what companies there file — and not as costed results. There is no ranking of cities.
Serbian dinars (RSD). Rents and works are quoted in euros in Serbia and are converted at the National Bank's middle rate of 12 October 2026, which the report states.
This edition is written in English.
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