Company registration in Serbia

One agency does the registering. The Business Registers Agency keeps the register of companies, decides on a complete filing within five business days, and issues in one pass the numbers other countries hand out one office at a time.

What the country offers a product team is set out on the Serbia page, and the incentive itself on tax incentives and IP Box.

What goes with the electronic filing

• The founding act: a decision for one member, an agreement for several, signed with an electronic certificate or digitalised as the law allows.
• Proof of identity for every member: a passport for a foreigner, a register extract for a foreign company.
• The decision appointing the director, if the founding act names none.
• A bank confirmation, but only if the contribution is actually paid in before registration.
• Proof of the fee, and a sworn translation of anything in another language.

What the capital rule really says

The minimum share capital of a d.o.o. is 100 dinars, unless a special law asks more of the activity you pick. It need not be in the bank on the day of registration: the contribution is subscribed, and the founding act sets the date each member pays it in by. That is why no proof of payment is filed unless the money went in early.

What arrives together with the decision

• The company number from the statistical office.
• The tax number from the Tax Administration.
• The application for value added tax registration.
• The social insurance confirmation for a founder who also represents the company.
• The beneficial owner, recorded within 30 days — or in the same filing, open since 1 October 2023.

The Agency's price list

Where the rate lands, case by case

Ordinary profit

The rate on corporate profit is proportional and uniform, and the law puts it at 15%. No municipal surcharge sits on top.

A licence fee for a deposited work

Eighty per cent of the qualifying income is excluded from the base, so 15% applies to the remaining fifth — 3% of that income. The work has to be entered in the register of the competent authority.

Selling the right outright

The exclusion covers the fee for using the work or the invention. A fee for transferring the right in full is expressly left out and taxed at the ordinary rate.

Two conditions people miss

Qualifying income is first reduced by the development costs behind the work, then scaled by the share those costs take in the total spent on it. And the double deduction is written for research the taxpayer carries out in the Republic: the same spending abroad does not double.

Sources: fees, documents and the five-day decision — the Business Registers Agency on founding a company and its fee list; the 15% rate, the 80% exclusion and the double deduction — Articles 39, 25b and 22g of the profit tax law; the 100-dinar minimum — Article 145 of the companies act.