Constitución de una empresa en Serbia

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Importante: el derecho de un no residente a ser titular de la empresa no concede automáticamente el derecho a vivir, trabajar o dirigirla desde ese país. La inmigración, el permiso de trabajo, la sustancia, la dirección efectiva y la residencia fiscal se evalúan por separado.

• —One or more foreign/local members with a transparent ownership and funding structure.
• —Service, software, trade and regional ventures able to evidence counterparties and a commercial rationale for Serbia.
• —Foreign groups requiring a Serbian subsidiary or branch after liability and tax-link analysis.

• —Društvo sa ograničenom odgovornošću (DOO), a limited-liability company with one or more members; the general statutory minimum registered capital is RSD 100 unless a special law requires more.
• —Akcionarsko društvo (AD), a joint-stock company with enhanced capital and governance requirements.
• —Ortačko društvo (OD) and komanditno društvo (KD), partnership forms with unlimited liability for at least some partners.
• —A foreign-company branch and an entrepreneur registration are alternatives without the same liability model as a DOO.

• —A Serbian registered office and service address, permitted name, activity code, members, director(s) and representation rules.
• —A DOO has no general Serbian-resident member or director requirement; a foreigner's personal work and residence require separate immigration/work review.
• —APR formation filing for commercial companies is electronic and uses a recognised qualified electronic signature; a representative acts under the attached power of attorney.
• —Payment of registered capital follows the selected model; regulated sectors may require higher capital and prior approval.

• —A passport or other acceptable ID for every member, director, signatory and ultimate beneficial owner (UBO), plus current proof of address and tax residence.
• —A transparent ownership chart through to natural persons; a corporate member also provides a recent extract, constitutional documents, signatory evidence and an investment resolution.
• —A description of the product, markets, counterparties, expected turnover, source of funds and source of wealth with supporting evidence.
• —Electronic incorporation act, APR application data, Serbian address, activity code, director appointment and specimen/qualified-signature materials.
• —A passport for a foreign individual member; a recent registry extract and corporate-authority pack for a foreign legal entity.
• —A power of attorney in an acceptable form; foreign public documents are apostilled/legalised and certified-translated into Serbian under the applicable rules.
• —Where a foreign corporate extract must be digitised for e-filing, conversion is performed by an authorised Serbian notary or Bar lawyer under APR rules.

1. 01Review the DOO/branch choice, activity, ownership, address, director, capital, UBOs and sector restrictions.
2. 02Prepare the incorporation act, power of attorney, apostilled/legalised corporate evidence and Serbian translations.
3. 03A lawyer/notary digitises the required foreign documents, signs and submits the electronic application to APR.
4. 04After the APR decision, complete beneficial-owner, tax/accounting, VAT/payroll and the separate bank/EMI KYB process.

• —A DOO is a Serbian corporate taxpayer; taxable profit, incentives and distributions are confirmed under the current Corporate Income Tax Law and treaty position.
• —VAT/e-invoicing, payroll, social contributions and withholding depend on turnover, transactions, employees and cross-border payments.
• —Corporate tax, VAT, payroll, withholding and transfer-pricing treatment follows the actual transactions, employees, related parties and current thresholds, not incorporation alone.
• —Effective management, permanent establishment, CFC rules and the owners' personal tax residence require a separate cross-border analysis.

Resumen general, no asesoramiento fiscal o jurídico personalizado. Las normas se vuelven a comprobar antes de la presentación.

• —RSD 100 is a legal minimum, not realistic working capital; the source and adequacy of operating funds are documented separately.
• —Non-resident UBOs, a remote director and foreign flows commonly lead to enhanced review of the Serbian nexus and source of funds/source of wealth.

• —File annual financial statements and other applicable reports through the APR Financial Statements Register.
• —Keep the Central Records of Beneficial Owners, APR corporate data and qualified-signature access current.
• —Maintain accounting and corporate records, prepare annual accounts and file tax, VAT and payroll returns as applicable.
• —Keep the relevant registers updated for the address, officers, members, capital and beneficial owners.
• —Separately monitor licences, employment obligations, local substance and statutory record-retention periods.

• —Mandatory electronic filing does not mean a foreign founder can use any foreign e-signature independently; compatibility is confirmed in advance.
• —Incorrect digitisation of foreign registry evidence or the power of attorney can trigger APR requests or refusal.
• —Incorporation does not disapply AML/KYC, UBO or sanctions screening by the registrar, notary, representative, tax authority or financial institution.
• —A formal address and nominal capital do not replace a genuine business purpose, adequate funding and demonstrable management.
• —Company registration does not grant a licence, residence or work rights and does not guarantee a bank or EMI account.

• —Coordination of the Serbian lawyer/notary, APR electronic filing, address, translations and post-registration UBO/accounting hand-off.
• —Comparison of the entity form, ownership and governance model, tax links and local-substance requirements before documents are prepared.
• —Coordination of the registered address, licensed professional, power of attorney, apostille/legalisation and certified translation.
• —Preparation of a verifiable KYB data room and responses to legitimate compliance requests without promising a bypass, approval or timing.
• —Handover of the complete corporate pack to the accountant and creation of an accounts, tax, VAT, payroll, UBO, licence and registry calendar.

El alcance exacto de Basic y todas las exclusiones figuran en la sección de precios anterior. Las estructuras no estándar y los costes externos se acuerdan antes del pago.

Requisitos comprobados el 9 de agosto de 2026. Antes de la presentación volvemos a verificar las normas, los formularios, las tasas y las restricciones con la autoridad de registro.