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:

  • Copmanies Act (RS Official Gazette, Nos. 36/2011, 99/2011 and 83/2014 – other law, 5/2015, 44/2018, 95/2018, 91/2019 i 109/2021)
  • 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. 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).

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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