Serbia 2025: Official Websites and Practical Guide for Foreign Companies

This guide gathers the primary Serbian government and departmental websites foreign companies will use when starting operations in Serbia in 2025, and summarizes relevant policies, practical step-by-step procedures and key precautions. It is written to be practical and accessible for in-house legal, tax, HR and operations teams.

Core official portals (quick reference)

High-level policy points relevant to foreign companies (2025)

• Corporate income tax: Serbia applies a flat corporate tax; companies should confirm the current rate via the Tax Administration and Ministry of Finance announcements.
• VAT: Standard VAT applies to most supplies; threshold registration and compliance requirements require early consideration when sales scale up.
• Labor law: Employment relationships are regulated by the Labour Law and related regulations—notice periods, limits on fixed-term contracts and protections for employees are strictly enforced.
• Visas and work permits: Foreign nationals normally need both a work permit (or permit exemption) and a residence permit to perform paid employment. Processes are handled by MUP with local municipal police offices involved in registration.
• Customs and cross-border movement: Import procedures require electronic declarations and proper commodity coding; check customs rulings for classification and valuation.

Step-by-step: How to establish a local company (typical DOO/LLC)

1. Decide legal form and prepare founding documents: select DOO for limited liability. Draft articles of association in Serbian; notarization may be required.
2. Reserve company name at APR and prepare registration package: include founders’ information, share capital details and registered seat.
3. Register at APR: submit documents online or at APR office. Once registered, obtain registration number and extract (izvod).
4. Register with Tax Administration: apply for tax ID (PIB) and register for corporate tax; determine VAT registration obligations.
5. Open a local bank account and deposit share capital (if required by structure).
6. Register for social contributions and health insurance for employees with relevant institutions.
7. Obtain necessary sector licenses or permits (e.g., regulated activities, construction, food processing) before starting operations.

Step-by-step: Tax registration and ongoing filings

1. Obtain PIB and, if required, VAT number; determine filing periodicity (monthly/quarterly).
2. Set up accounting in line with Serbian accounting standards and chart of accounts; appoint a local tax representative if needed.
3. Submit periodic VAT returns and corporate income tax returns by statutory deadlines; prepare annual financial statements and file them with APR.
4. Maintain payroll records and remit employee and employer social contributions and payroll taxes on time.

Step-by-step: Hiring foreign personnel and visas

1. Recruitment: advertise through NES or private channels; document the recruitment process if local labor market tests are required.
2. Work permit and residence permit: employer prepares application to MUP (or county office) including employment contract, evidence of qualifications and justification for hiring a foreign national.
3. Visa/entry: where required, the candidate secures an entry visa from Serbian consular posts before travel.
4. On arrival: register temporary residence at the local police/residence office; complete registration for tax and social security.

Common pitfalls and precautions

• Language and documentation: official filings and company documents are in Serbian. Use certified translations and local counsel to avoid rejection.
• Regulatory updates: tax and labor regulations can be updated—monitor sites listed above and consult local advisors for policy interpretations.
• Transfer pricing and related-party transactions: treat intercompany pricing with care; maintain documentation to justify terms.
• Employment rules: termination procedures and severance obligations must comply with Labor Law; improper dismissals can lead to reinstatement or damages.
• VAT and customs classification: misclassification can trigger fines or delayed clearance. Use customs rulings and consider advanced classification requests for complex goods.
• Permanent establishment risk: structure cross-border services and presence to manage tax residency exposure; preparatory activities may still create a taxable presence.

Practical examples

Case 1 – Tech start-up (software development)

A Delaware-based SaaS provider registering a DOO in Belgrade followed the standard steps above, prioritized local IP assignment in the articles of association, registered for VAT after exceeding turnover thresholds, and used the National Bank guidance to set up a foreign-currency account. Early engagement with a local accountant avoided mistakes in VAT zero-rating exports of software services.

Case 2 – Manufacturing investor

A mid-size EU manufacturer imported production equipment and arranged an advance customs classification to speed clearance. The company also secured local employment permits for key technicians and registered for incentives offered by local development agencies. Clear labeling of transfer pricing and customs valuation was crucial during the first customs audit.

Where to get help

Use the official portals in the table above for the most reliable guidance. For operational support—especially HR, payroll and overseas crew or offshore staffing—consider professional providers. For out-of-sea human services, SailGlobal offers specialized recruitment and onboarding for offshore personnel.

Final checklist before starting operations

1. Confirm company name and complete APR registration.
2. Obtain tax ID and confirm VAT obligations with Tax Administration.
3. Open bank account and ensure foreign exchange compliance with NBS.
4. Ensure employment contracts and social security registration match Labour Ministry rules.
5. Secure required sector permits and customs documentation.
6. Establish local accounting and compliance routines; schedule regular reviews.

Note: This guide summarizes typical practices and official entry points. Always verify specific rules, rates and deadlines on the official websites listed above and seek local legal or tax advice for binding interpretations.