A foreign company branch office is a separate organizational unit of a company through which the company performs activity in Republic of Serbia in accordance with the law.
A foreign company branch office does not have the capacity of a legal person, but in terms of tax have resident status.
Legal framework
Relevant regulations, whose subject is registering a branch office of a foreign company, are:
- Copmanies Act (RS Official Gazette, Nos. 36/2011, 99/2011, 83/2014 – dr. zakon, 5/2015, 44/2018, 95/2018, 91/2019, 109/2021 and 19/2025)
- Law on the Registration Procedure in the Agency for Business Registers (“Official Gazette of RS”, No. 99/2011, 83/ 2014, 31/2019 and 105/2021)
- Rulebook on the Content of the Business Entities Register and Documents Required for Registration (RS Official Gazette, No. 63/2023) and
- Decision on Fees for Registration and other Services Provided by the Serbian Business Registers Agency (RS Official Gazette, No. 131/2022 and 107/2024 – adjusted amounts in RSD (Serbian dinars).
Registering a branch office of a foreign company – data about the branch office which are subject of the registration
According to provision of the Article 569 paragraph 2 of the Companies Act registering a branch office of a foreign company in Serbia is required in accordance with the registration act.
If a branch office of a foreign company is registered in the Business Registers Agency of the Republic of Serbia the following data are registered in accordance with the law on registration: data on the branch office, changes to such data, and termination of such branch office as well as financial statements of the founder compiled, audited and disclosed pursuant to the law of the state according to which the founder has such obligation.
Upon occasion registering a branch office of a foreign company the data that are the subject of the Resolution on forming of a branch office shall be registered, as follows:
- Name and address of the branch
- Predominant activity of the branch
- Personal name, i.e. business name of the branch representative and the scope of authorities of the representative
- Name and seat of the register in which the founder of the branch is registered
- Name, legal form and seat of the branch’s founder
- Identification/registration number of the branch’s founder
- Personal i.e. business name of the representative of the branch’s founder
- Data on the registered capital of the founder, if such information is registered according to the law of the state in which the founder is registered
- Address for receiving electronic mail.
Branch office of a foreign company has its predominant activity, which is registered in accordance with the registration act, but may also pursue all other activities not prohibited by law, regardless of whether they have been provided in the company’s memorandum of association or articles of association.
A separate act may condition the registration a branch office of a foreign company or pursuing a certain activity by the existence of a preliminary approval, consent or other decision of a competent authority.
Use of Business Name and Other Data
In legal transactions, a branch office of a foreign company acts under the company’s business name, with an indication:
- That it is a branch
- Of the branch’s address
- Of the branch’s name, if any.
The provisions of Article 25 of the Companies Act that relate to use of business name and other data in company’s documents apply mutatis mutandis to the use of business name and other data in documents of the branch office of a foreign company.
Effect of Registration of a Branch Office Representative
If a branch office representative is registered in accordance with the registration act, such person is considered to be the representative of the entire company, and the provisions of Article 33 of the Companies Act apply mutatis mutandis to the issues related to the effect of restrictions of authority to represent in relations with third parties.
The registration procedure of branch office of a foreign company
Registration of branch office of a foreign company begins with filing of the registration form with required documentation and proof of payment of the prescribed fee and to direct at headquarter of the Business Registers Agency of the Republic of Serbia or in one of the organizational units or by mail.
Registration of branch office of a foreign company can be realized if the following prescribed documentation shall be submitted:
- the decision of the competent authority of the foreign business entity on the establishment of a branch, with a certified translation into Serbian by an authorised court interpreter;
- an excerpt from the register in which the foreign business entity is registered, with a certified translation by an authorised court interpreter;
- proof of the account numbers through which the foreign business entity conducts business, with a certified translation into Serbian by an authorised court interpreter;
- a statement by the authorised person of the foreign business entity accepting the company’s liability for all obligations arising in connection with the operations of the branch, certified by the competent certification authority, with a certified translation into Serbian by an authorised court interpreter.
Last update: 28. 9. 2025.
Read more:
Establishment of a Company, Branch and Representative Offices »
Documentation Required for the Establishment of Foreign Company Branch »
