Registering a branch office of a foreign company in Serbia

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:

  • Companies Act (RS Official Gazette, No. 36/2011, 99/2011, 83/2014 and 5/2015)
  • Law on the Procedure of Registration with the Serbian Business Registers Agency (RS Official Gazette, No. 99/11 and 83/2014)
  • Rulebook on the Content of the Business Entities Register and Documents Required for Registration (RS Official Gazette, No. 42/2016) and
  • Decision on Fees for Registration and other Services Provided by the Serbian Business Registers Agency (RS Official Gazette, No. 119/2013, 138/2014, 45/2015, 106/2015, 32/2016 i 60/2016) Continue reading Registering a branch office of a foreign company in Serbia

Reporting obligation to NBS in respecct of foreign operations

Reporting obligation to NBS (National Bank of Serbia) in respect of foreign operations governing the following two regulations:

  • Decision on Reporting Requirements in Respect of Foreign Operations (RS Official Gazette, Nos 87/2009 and 40/2015) and
  • Guidelines for Implementing the Decision on Reporting Requirements in Respect of Foreign Operations (RS Official Gazette, No 87/2009 and 40/2015).

Reporting entities and reporting titles to NBS in respect of foreign operations

Decision on Reporting Requirements in Respect of Foreign Operations (RS Official Gazette, Nos 87/2009 and 40/2015) by its provisions regulate the reporting entities and the titles of reporting to NBS in respect of foreign operations Continue reading Reporting obligation to NBS in respecct of foreign operations