A project in Serbia?
Serbia isn't yet part of our established network of local contacts. We assess every project case by case, though, and can bring in a trusted local partner (lawyer, accountant) if needed to create and direct your structure.
The path to creating a DOO in Serbia, step by step
These timelines assume a complete file (ID documents, supporting evidence, governance decisions made): an incomplete file is the single most common cause of delay, ahead of the administrative timelines themselves. Once the file is genuinely complete, expect generally 3 to 5 business days (electronic route) for the legal process itself.
Minimum share capital: RSD 100 — symbolic capital.
Project scoping & complete file
Gathering ID documents, mandate, governance decisions and choice of bank — the essential groundwork for the legal timelines below to actually start running.
Mandatory electronic registration
Electronic company registration is now mandatory; documents are filed with the APR solely in electronic form with a qualified certificate.
Electronic signature, no notary
If incorporation is done via e-Registration, notarial certification of the deed is not needed; the document is signed with a qualified electronic certificate.
APR decision
Standard timeframe to receive the registration decision once the file is complete.
Opening the bank account
For a complex file or a foreign legal entity, opening the business account generally takes longer than registration itself.
Safety margin — opening the bank account
On top of the legal timelines above, allow one week of banking margin: KYC checks, extra documentation or a branch appointment can extend account opening, particularly for a non-resident director.
VAT
| Taux | ||
|---|---|---|
| Standard rate | 20% | |
| Reduced rates | 10% | basic food, medicines, books, public transport, accommodation, first transfer of new housing |
Corporate tax
15%.
Is a visa required?
Not all foreign nationals need a visa to visit or stay in Serbia; rules depend on nationality. An extended stay to run the business requires a separate residence process.
Information provided for guidance (July 2026), subject to change depending on local regulation, the bank and the relevant authority. We confirm the precise timeline with you during the initial assessment of your project.
Opening a bank account
Is presence in Serbia required?
Foreign natural persons have the same rights as Serbian founders, with no residency requirement for incorporation. Simply forming the company does not, however, automatically grant temporary residence.
Observed timeframe to open the account
3 to 5 business days for the registration decision, but actual account opening can take several weeks for a complex file or a foreign legal entity.
Share capital deposit
Minimum share capital: RSD 100 — symbolic capital.
Ultimate Beneficial Owner (UBO) register
Every director or shareholder must be declared as an Ultimate Beneficial Owner (UBO) in the national register — a requirement stemming from EU anti-money-laundering directives (or equivalent standards outside the EU). Bank scrutiny is heightened in two situations common among international clients: when a shareholder or director is a US citizen or US tax resident (FATCA then imposes extra reporting obligations on the bank, which can slow down or complicate account opening); and when a shareholder is based in an African country rated higher-risk by the FATF (extra proof of the origin of funds, longer KYC validation times). We anticipate this with you from the initial assessment if your structure involves such profiles.
Information provided for guidance (July 2026), subject to change depending on local regulation. We confirm the applicable detail with you during the initial assessment of your project.
Selling on-site and clearing customs
Securing a premises or retail location
Commercial lease and registering the establishment with the Business Registers Agency (APR).
On-site sales & till
An electronic fiscal till is mandatory for all retail sales, transmitting data to the tax authority in real time.
Cash register suppliers
- myPOS
- SumUp
- Zettle (PayPal)
- Shopify POS
- Lightspeed
Payment providers for small businesses
- PayPal Business
- myPOS
- NLB Pay (acquéreur local)
- Stripe (couverture partielle)
- Adyen
Indicative, non-exhaustive list of examples of solutions present on the local market — availability and terms change quickly; we help you select the best-suited offer during the assessment of your project.
Customs & ATA carnet
To exhibit or sell equipment at a trade fair, the ATA carnet allows temporary import of goods — professional equipment, samples, stand fittings — without advancing customs duties or import VAT, provided they are re-exported within the allotted period (generally 12 months, sometimes 6 months for fair equipment). The carnet is issued by the chamber of commerce in the country of departure and recognised across the international network of ATA Convention countries, a network that covers Serbia.
Importing products from outside the European Union
To import goods from a non-EU country (China, the US, etc.), an EORI number is essential for any customs procedure. Customs duties depend on the tariff code (combined nomenclature) and the product's origin; import VAT is then due at the rate applicable in the destination country, generally recoverable if the business is VAT-registered. Depending on trade agreements in force, some products benefit from reduced or zero duties on presentation of a certificate of origin. The competent authority for these procedures is Serbian Customs Administration.
On-site consumer rules
As Serbia is not an EU/EEA member, consumer-protection rules (right of withdrawal, price display, warranties) fall under national law and can differ significantly from the harmonised European framework. We check this point with you based on your on-site sales activity.
Information provided for guidance (July 2026), subject to change depending on local regulation. We confirm the applicable detail with you during the initial assessment of your project.