
A branch of a foreign company in Serbia is an organizational unit through which the entity conducts business activities in Serbia, in accordance with the law. While it does not have legal personality, it is considered a tax resident of Serbia and can engage in any lawful activity beyond its registered primary activity.
The decision to establish a branch in Serbia must include essential details such as the branch’s name, address, primary activity, representative, and information about the foreign company, including its registry and registered capital (if applicable).
Required documentation includes a registration application, the decision to establish the branch, an excerpt from the foreign registry with a certified translation, proof of the foreign company’s bank accounts, and a certified statement of responsibility.
The registration process involves gathering documentation, submitting an application to the Serbian Business Registers Agency (SBRA), receiving a registration decision, opening business bank accounts, and completing VAT registration with the Serbian Tax Authority.
Establishing a branch in Serbia provides foreign companies with a strategic entry into a dynamic market with favorable tax policies, government incentives, and simplified administrative procedures, making it an attractive location for regional expansion.