Création d'une société en Serbie

FAITES DÉFILER LE TABLEAU HORIZONTALEMENT

Important : le droit d'un non-résident de détenir la société ne lui confère pas automatiquement le droit de vivre, de travailler ou de la gérer depuis ce pays. L'immigration, le permis de travail, la substance, le lieu de direction effective et la résidence fiscale sont évalués séparément.

• —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.

Aperçu général, sans constituer un conseil fiscal ou juridique personnalisé. Les règles sont revérifiées avant le dépôt.

• —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.

Le contenu exact de l'offre Basic et toutes les exclusions figurent dans la section tarifaire ci-dessus. Les structures non standard et les coûts externes sont convenus avant paiement.

Exigences vérifiées le 9 août 2026. Avant le dépôt, nous revérifions les règles, formulaires, frais et restrictions auprès de l'autorité d'immatriculation.