Overview
| Field | Value |
|---|---|
| Region | Europe |
| ISO 3166-1 | RS / SRB |
| Registry | APR |
| Last updated | 2026-05-06 |
Identifiers
Collect two identifiers from each business customer in Serbia and submit them as strings on the application body.| API field | Local name | Issuer |
|---|---|---|
businessInfo.taxId | PIB | Poreska uprava |
businessInfo.businessEntityId | Matični broj | APR |
Sector regulators
NBS — Narodna banka Srbije · KHoV — Komisija za hartije od vrednosti · Poreska uprava
Legal structures
| Local name | Abbreviation | Description |
|---|---|---|
| Društvo s ograničenom odgovornošću | DOO | Quota-based limited liability company; the dominant SME vehicle in Serbia; minimum share capital RSD 100 (≈€0.85); one- or multi-member; separate legal personality. Equivalent to a US LLC. |
| Akcionarsko društvo | AD | Joint-stock company with transferable shares; may be public (javno) or non-public (zatvoreno); minimum share capital RSD 3,000,000 (≈€25,000); governed by board structure. Closest US equivalent: C-Corp. |
| Ortačko društvo | OD | General partnership in which all partners bear joint and unlimited personal liability for the partnership’s obligations; registered with APR. Equivalent to a US General Partnership. |
| Komanditno društvo | KD | Limited partnership with at least one ortački partner (unlimited liability) and at least one komanditor (limited partner with liability capped at contribution); registered with APR. Equivalent to a US Limited Partnership. |
| Preduzetnik | PR | Individual entrepreneur (sole trader); a natural person conducting business activity for profit without forming a separate legal entity; registered with APR; the most common form by number of registrations in Serbia. Equivalent to a US Sole Proprietorship. |
| Ogranak stranog pravnog lica | — | Branch of a foreign legal entity; a separate organisational unit through which the foreign parent conducts full commercial business in Serbia; no independent legal personality — parent bears unlimited liability for its obligations; registered with APR. Closest US equivalent: Foreign Branch. |
| Predstavništvo stranog pravnog lica | — | Representative office of a foreign legal entity; may only perform preparatory and auxiliary activities (market research, liaison) and cannot directly enter commercial contracts or invoice clients in Serbia; no independent legal personality; registered with APR. Closest US equivalent: Representative Office. |
How documents combine
For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.| Evidence area | Documents needed |
|---|---|
| Legal Registration | Izvod iz registra privrednih subjekata |
| Constitutive Documents | Any one of: Osnivački akt · Statut |
| Tax Registration | PIB potvrda |
| Ownership Records | Izvod iz registra |
| Governance Records | Izvod iz registra |
| Signing Authority | Any one of: Izvod iz registra · Odluka skupštine · Odluka upravnog odbora · Punomoć |
| Address | Any one of: Ugovor o zakupu · Račun za komunalne usluge · Bankovni izvod |
Documents to collect
The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.| Document | Proves |
|---|---|
| Izvod iz registra privrednih subjekata | Legal Registration |
| Osnivački akt (single-member: odluka; multi-member: ugovor o osnivanju) | Constitutive Documents |
| Statut (AD) | Constitutive Documents |
| PIB potvrda (Poreska uprava) | Tax Registration |
| Izvod iz registra (members/shareholders list) | Ownership Records, Governance Records, Signing Authority |
| Odluka skupštine (general meeting resolution) | Signing Authority |
| Odluka upravnog odbora (board resolution) | Signing Authority |
| Punomoć (notarised POA for external signatories) | Signing Authority |
| Ugovor o zakupu | Address |
| Račun za komunalne usluge (≤90 dana) | Address |
| Bankovni izvod (≤90 dana) | Address |
| Sector-Specific License | NBS dozvola za rad, KHoV licence (Zakon o tržištu kapitala) |
Collection notes
- Legal Registration: Current extract from apr.gov.rs; free public access; includes matični broj, PIB, registered capital, status, and management.
- Constitutive Documents: Filed with and retrievable via APR. Statute (Statut) is an additional constitutive document for ADs.
- Tax Registration: 9-digit PIB; VAT registration evidenced by “RS” + PIB prefix; confirm active VAT via Poreska uprava e-portal (purs.gov.rs).
- Sector-Specific License: Required for banks, payment institutions, e-money institutions, insurance companies (NBS); investment firms, broker-dealers (KHoV).
- Ownership Records: APR extract lists DOO members with stakes; AD shareholders via share register (knjiga akcionara).
- Governance Records: Lists directors (direktori/zastupnici) of DOO, members of upravni odbor and izvršni odbor of AD, and registered prokuristi with scope.
- Signing Authority: Prokura registered in APR; distinguish individual vs. joint prokura from extract.
- Address: Lease (no time bound) OR utility bill OR bank statement, with utility/bank dated within 90 days. Same evidence satisfies both registered-address and operating-address checks.
Person roles
When you submit a person on the application body, set theirrole to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.
| Local role | Canonical API role | Description |
|---|---|---|
| Direktor / zastupnik (DOO) | CONTROLLING_PERSON | Executive director; day-to-day authority; registered as legal representative in APR. |
| Član upravnog odbora (AD) | CONTROLLING_PERSON | Member of the management/supervisory board; governance role. |
| Izvršni direktor (AD) | CONTROLLING_PERSON | Executive director of AD; operational authority within two-tier structure. |
| Ortački partner (OD) | CONTROLLING_PERSON | General partner; full management authority and unlimited liability. |
| Prokurist | LEGAL_REPRESENTATIVE | Holder of prokura; broad commercial signing authority; registered in APR. |
Notes
- CESV law replaced in 2025; new obligations are live. The new Zakon o centralnoj evidenciji stvarnih vlasnika (eff. 2025-10-01) supersedes the 2018 law. Existing entities were required to align by 2025-11-30, uploading supporting PDFs. Changes must be reported within 15 days; annual data confirmation is mandatory. Non-compliance triggers APR “gray list” status and potential bank account restrictions.
- Serbia is EU candidate, not member. AMLR (Reg. (EU) 2024/1624) and AMLD6 (Directive (EU) 2024/1640) do not apply directly; Serbia’s national AML framework (Zakon o sprečavanju pranja novca i finansiranja terorizma) governs. Alignment with EU Directive 2018/843 (5AMLD) was the stated policy basis for the CESV regime.
- NBS is the integrated financial regulator. NBS supervises banks, payment institutions, e-money institutions, AND insurance — there is no separate insurance supervisory authority. KHoV (sec.gov.rs) covers securities and capital markets.
- PIB ≠ VAT number format. The PIB alone (9-digit) is the tax ID; for VAT-registered entities the proper VAT identifier is “RS” + PIB. Not all companies are VAT-registered (threshold: RSD 8,000,000 annual turnover); confirm registration status via Poreska uprava before relying on the RS-prefix format.
- DOO minimum share capital is nominally RSD 100 (≈€0.85). This is not a typo; Serbia removed the prior RSD 100,000 minimum. Collect the APR extract and founding act to verify actual paid-in capital rather than assuming a meaningful floor.