Setting up a business abroad comes with its share of confusion, unfamiliar rules, language barriers, and a registration process that feels like a maze. LLC company registration in Serbia, though, is more accessible than most people expect. The country welcomes foreign founders with open arms, requires minimal startup capital, and has moved its entire registration process online.
This guide explains everything you need to know about LLC registration in Serbia, including eligibility requirements, required documents, taxes, timelines, and costs.
Can You Register an LLC in Serbia?
Yes, and it is simpler than most expect. Serbia’s LLC, known locally as a DOO, can be founded by one or more individuals or legal entities, domestic or foreign. There are no nationality restrictions, and foreigners can hold 100% ownership without needing a local partner or resident director. According to Serbia’s Law on Investments (2015), foreign and domestic investors are treated equally under the law. This means the registration path is essentially the same for everyone, regardless of where you are based.
One thing to note for foreign founders: since May 2023, LLC registration in Serbia is done exclusively online through the SBRA’s eRegistration app. If you want to sign the founding documents yourself, you will need a qualified electronic signature, which requires a physical visit to Serbia. Most foreign founders avoid this by appointing a local attorney who handles the submission on their behalf.
Advantages of Forming an LLC in Serbia
Serbia has been quietly building one of the more attractive business environments in Eastern Europe. The combination of low taxes, a skilled workforce, and a supportive legal framework makes LLC formation in Serbia a smart move for international businesses.
Key advantages include:
- Limited personal liability: Members of a DOO are only liable up to the value of their capital contribution. Personal assets stay protected.
- Low corporate tax: Serbia’s corporate profit tax is a flat 15%, one of the lowest rates in Europe, according to the Republic of Serbia’s Investment Promotion Agency (RAS).
- No minimum capital barrier: The legally prescribed minimum capital for a DOO is RSD 100.
- Double taxation treaties: Serbia has signed over 64 double taxation treaties, including agreements with all EU member states (except Portugal), the UK, the US, China, and the UAE, a significant advantage for international business.
- One-stop registration: Through the SBRA’s integrated system, you receive your company registration number, tax ID (PIB), and statistical code in a single application.
If you are targeting the European market or looking for a cost-effective EU-adjacent base, an LLC in Serbia checks a lot of boxes.
Steps to Register an LLC in Serbia
The process of LLC registration in Serbia has been streamlined significantly over the past few years. Everything is now electronic, and the SBRA’s one-stop-shop system means you get your tax and statistical numbers at the same time as your registration decision.
Here is a clear breakdown of how to form a limited liability company in Serbia:
Step 1: Choose and Reserve Your Company Name
Check name availability through the SBRA portal. The name must be unique and not resemble any existing registered business in Serbia. You can reserve the name before filing your full application.
Step 2: Draft the Founding Act
- For a single-member DOO, you need a Founding Decision.
- For a multi-member DOO, a Founding Agreement is required.
- Signatures of the founders must be notarized. If registering remotely via an attorney, you will need a notarized power of attorney instead.
Step 3: Obtain a Qualified Electronic Signature (if applicable)
If you are submitting the application yourself, you need a qualified electronic certificate (QES) issued by a certified body in Serbia. Foreign founders who use a local attorney can skip this step personally, but the attorney or director will need one.
Step 4: Create an eID Account and Log into the SBRA Application
From January 1, 2024, you must have an account through the eGovernance system or the eID account. Once logged in, select “business entity” and create a new establishment request for a DOO.
Step 5: Submit the Integrated Registration Application
Upload all required documents (more in the next section), select your primary business activity code (from the Serbian Classification of Activities), enter your registered address in Serbia, and pay the registration fee online by Visa, MasterCard, or Dina card.
Step 6: Receive the SBRA Decision
After submission, the SBRA issues its decision within five working days. With the decision, you simultaneously receive:
- Company registration number (MB)
- Tax Identification Number (PIB) from the Tax Administration
- Statistical code from the Statistical Office of the Republic of Serbia
Step 7: Register the Beneficial Owner
Within 15 days of company registration, the legal representative (director) must register the beneficial owner through the SBRA system. This requires a qualified electronic signature.
Step 8: Open a Corporate Bank Account
Take your SBRA decision, PIB, and founding documents to a Serbian bank to open a business account. This is needed before you can start transacting.
A useful tip: Double-check every field in the eRegistration form before submitting. The SBRA will reject incorrect information, and the correction process requires a new application with additional fees.
Documents Required for LLC Registration in Serbia
Getting your documents in order before you start the eRegistration process saves time and avoids rejections. The exact documents vary slightly depending on whether the founder is an individual or a legal entity, and whether they are a Serbian resident or a foreigner.
For a founder who is a foreign individual:
- Copy of a valid passport (certified)
- Notarized Founding Act (Founding Decision or Founding Agreement)
- Proof of registered address in Serbia (lease agreement or virtual office contract)
- Notarized power of attorney (if using a legal representative to file)
For a founder that is a foreign legal entity:
- Extract from the foreign business register of the country of residence (must be apostille-certified)
- Copies of valid passports of the legal representatives of the foreign entity
- Notarized Founding Act
- Proof of registered address in Serbia
Additional documents for all filings:
- Unique Registration Application form (signed by the authorized representative)
- Proof of paid registration fees
- Business activity code (selected from Serbia’s Classification of Activities)
Tax Obligations After LLC Registration in Serbia
One of the strongest selling points of LLC company registration in Serbia is the country’s favorable and predictable tax structure. Serbia’s tax rates are competitive even by Eastern European standards, and when you factor in its double taxation treaty network, the picture gets even better.
Here is what your Serbian DOO (LLC) needs to know:
- Corporate Income Tax: The rate is a flat 15% on annual profit. This applies to all resident companies on their worldwide income. Non-residents are taxed only on income sourced in Serbia.
- VAT (PDV): The standard VAT rate is 20%. A reduced rate of 10% applies to basic foodstuffs, pharmaceuticals, books, and hotel accommodation. Your LLC must register for VAT once taxable turnover in the previous 12 months exceeds RSD 8 million.
- Dividend Tax: Dividend income is taxed at 15% for non-residents. Dividends paid between two Serbian resident companies are generally exempt.
- Withholding Tax: A 20% withholding tax applies to certain payments to non-residents, including dividends, royalties, interest, and capital gains, though this can be reduced under applicable double taxation treaties.
- Employer Social Contributions: Employers pay 15.15% of each employee’s gross salary in social security contributions. Employees contribute an additional 19.9%.
- Tax Loss Carryforward: Losses can be carried forward for up to five years and offset against future taxable income.
- Annual Filing: Corporate tax returns must be filed within 180 days after the end of the fiscal year. Monthly or quarterly VAT returns must be filed and paid within 15 days after the end of the relevant period.
One cost businesses often overlook: if your LLC has employees, you are required to register them with the Central Register of Compulsory Social Security (CRCSS) before they start work. Skipping this step is a compliance risk.
Set Up Your LLC Today with Commenda
Forming an LLC in Serbia involves a specific sequence of steps, legal documents, and compliance requirements that can trip up even experienced founders. That is where Commenda comes in. Commenda helps startups, international companies, and growing businesses handle LLC formation across multiple countries, without the back-and-forth, the paperwork headaches, or the time lost figuring out local rules. From drafting your founding documents to coordinating your tax registration, Commenda handles the process end-to-end so you can focus on building your business.
Whether you are registering your first company or expanding into Serbia as part of a broader global strategy, Commenda gives you the guidance and support to get it done right. Book a free demo with Commenda and see how straightforward setting up your LLC in Serbia can be.
