How a Sole Proprietor in Serbia Can Obtain a Tax Residency Certificate

General information about the certificate and how to obtain it

A certificate confirming that your sole proprietorship is a tax resident of Serbia (Potvrda o rezidentnosti) is necessary for applying double taxation avoidance agreements. It is most often requested by counterparties from European Union countries and Armenia. This document confirms that you pay taxes specifically in Serbia, which exempts your partner from withholding tax at the source in their country.

It is important to understand that it is impossible to obtain this certificate online through government service portals. The procedure requires a personal visit to the tax inspection office. You should go to the branch where your business is registered by its legal address.

Addresses of tax inspection offices in Belgrade and Novi Sad

Choosing the correct tax office branch depends on the district where your sole proprietorship is registered. Below are the addresses and service areas for the largest cities. If your district is not on the list, you can find the correct branch on the official website of the Serbian Tax Administration.

Important conditions and restrictions

Before submitting your application, you must consider several key points that can affect the decision to issue the certificate. Failure to comply with these rules may result in a denial.

• The certificate is issued for a specific country. If you need confirmation for several countries, you must submit a separate application for each one. Make sure that Serbia has a double taxation avoidance agreement with your counterparty's country.
• Time since sole proprietorship registration. If you opened your sole proprietorship less than 6 months ago, the certificate may be denied. It is recommended to wait until this period has passed.
• Sole proprietorship activity status. If you are requesting a certificate for the current year, your sole proprietorship must not be 'frozen' (mirovanje status) in that year. Violating this rule can create problems when obtaining a residency certificate in the following year.

Required documents for application

To obtain the tax residency certificate, you will need to prepare a small set of documents. The application form is usually provided directly at the tax inspection office.

• Completed application form (Izjava).
• Receipt for payment of the state fee. Currently, for the tax office in the Stari Grad district, the amount is 6,210 RSD.
• Extract from the business register (Izvod o registraciji biznisa from the APR).

Step-by-step process for obtaining the certificate

The procedure for obtaining the certificate consists of several sequential steps and takes about two weeks.

1. Visit the tax office. Go to your branch and say to the employee: 'Molim potvrda o rezidentnosti za preduzetnika, izbegavanje dvostrukog oporezivanja'. They will give you an application form (Izjava).

1. Fill out the form. Enter the following data from your registration decision (from the APR) into the form: full name of the sole proprietorship, PIB (tax identification number), Matični broj (registration number), legal address, Poštanski broj (postal code), your contact phone number, and the name of the country for which the certificate is requested. Sign at the bottom right.

1. Pay the fee. The payment details are indicated on the form itself. You can pay the fee at the nearest exchange office (menjačnica) or bank.

1. Submit the documents. Return to the tax office and give the inspector the completed application, payment receipt, and the extract from the register. In return, you will be given a small slip of paper with a number and a stamp — this is your ticket for collecting the finished document.

1. Collect the certificate. You need to return for the completed certificate after 10 working days. In Belgrade (for the Stari Grad, Rakovica, Savski Venac, Vračar districts), documents are issued after 13:00 in the office to the left of the stairs. In Novi Sad — on the 3rd floor in office 17. Present your ticket and say: 'Dobiti potvrda o rezidentnosti za preduzetnika', then sign and take the document.

What the finished document looks like

The completed tax residency certificate is an official document drawn up in two languages — Serbian and English. This makes it convenient for providing to foreign partners without the need for additional translation.

The certificate will also indicate under which specific international double taxation avoidance agreement it was issued and for which country it is intended. This document is official confirmation of your tax status in Serbia.