Guides
Can a company register its seat at a virtual office in Serbia?
Yes. APR, the Serbian Business Registers Agency, registers a seat address with no proof of ownership or lease, so a company can register its seat at the address of a virtual office. Two rules shape the service: the owner of the premises gives consent to the use of the address as the seat, and official mail goes to the seat, where the law counts a letter as delivered after a fixed number of days.
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Key facts
| Topic | Rule | Legal basis or source |
|---|---|---|
| Proof of the right to use the address | APR asks for no proof of ownership or lease | APR instruction for changes of data |
| Address check | Against the address register of the Republic Geodetic Authority. One house number, and no "bb". | APR instruction for founding |
| Consent of the owner | Without it, an interested person can sue for the deletion of the seat address. The company then has 30 days from the final judgment to register a new seat. | Law on Companies (ZPD), Art. 19 |
| Delivery of mail | To the seat, or to a separate postal address registered at APR | ZPD Art. 20 |
| Registered letter that fails | Counts as delivered 8 days after the second sending, if at least 15 days passed between the two sendings | ZPD Art. 20 |
| Registered tax letter that cannot be delivered | Counts as delivered on the 15th day after it was handed to the post office | Law on Tax Procedure and Tax Administration (ZPPPA), Art. 36 |
| Documents that the Tax Administration requests | Due within 5 days, or the PIB (tax number) can be taken away until the taxpayer complies | ZPPPA Art. 26 |
| Change of seat | APR form "Obavezni podaci" (required data) with the annex "Dodatak 03", plus the decision of the competent body | APR instruction for changes of data |
| APR fee for a change of seat | 4,000 RSD | APR fees, since 2026-01-01 |
| Separate postal address | Optional. APR form "Obavezni podaci" with the annex "Dodatak 31". | APR instruction for changes of data; ZPD Art. 20 |
| APR forms | Free on the APR website, 150 RSD at the APR counter | APR forms page |
What is a virtual office?
A virtual office is a registered address. A company registers its seat at the address of the provider, with no office of its own there. The provider receives the mail of the company, scans it, and keeps or forwards the originals.
In Serbia, the seat address for APR and the receipt of mail are the standard parts of a virtual office service.
What does APR check when a company registers its seat?
APR registers the seat address that the company files, and it asks for no proof of ownership or lease of the premises. APR checks the address. It compares the street name and the house number with the address register of the Republic Geodetic Authority. The seat carries one house number, and APR does not accept "bb", the Serbian mark for an address with no house number.
A new company names its seat when it registers at APR. An existing company files a change of seat, as the steps below show.
What does the law say about the seat?
The Law on Companies (Zakon o privrednim društvima, ZPD) defines the seat as the place and the address in Serbia from which the business of the company is managed. The founding act, the statute or a decision of the assembly sets the seat. The assembly decides a change of seat, unless the founding act or the statute names another body.
Does the owner of the address have to agree?
Yes. If the owner did not allow the use of the premises, an interested person can sue at the competent court for the deletion of the registered seat address. The court sends the final judgment to the register. The company then has 30 days to register a new seat. If it registers none, the register starts forced liquidation of the company.
For this reason, the provider and the client sign a contract for the use of the address, and the provider gives a written statement that the owner agrees to the use of the address as the seat. APR does not ask for the statement, and several providers in Serbia issue one. Keep both documents with the company records, so that the company can show the basis of its seat when an authority asks for it.
Where does official mail go?
Delivery to a company goes to its seat address. A company can also register a separate postal address in Serbia. Delivery then goes to the postal address in place of the seat. APR registers the postal address with the form "Obavezni podaci" and the annex "Dodatak 31". Under the APR instruction for changes of data, the postal address always differs from the seat address.
When a registered letter to the company fails, the Law on Companies counts it as delivered 8 days after the second sending, if at least 15 days passed between the two sendings. Court, administrative and tax procedures apply their own laws on delivery.
Deadlines run from delivery, so a virtual office service sends a scan of each letter on the day it arrives.
How does the Tax Administration deliver its mail?
Under the Law on Tax Procedure and Tax Administration (Zakon o poreskom postupku i poreskoj administraciji, ZPPPA), the Tax Administration sends its mail to the seat registered at APR, or to the separate postal address registered at APR.
A registered letter that cannot be delivered is sent again, and the act then counts as delivered on the 15th day after it was handed to the post office. An ordinary letter counts as delivered after 15 days. An act handed to an employee of the company also counts as delivered.
The same law sets a deadline of 5 days for documents. The taxpayer delivers the documents or the information that the Tax Administration requests within 5 days of the request, and reports a change of its registration data within 5 days of the change. If the taxpayer misses the deadline, the Tax Administration can take the PIB away until the taxpayer complies.
How does a company move its seat to a virtual office?
- The company signs the contract for the use of the address with the provider, and it gets the written statement of the owner's consent.
- The competent body of the company decides the change of seat. As a rule, this is the assembly.
- The company fills in the APR form "Obavezni podaci" with the annex "Dodatak 03", and adds the decision. The forms are free on the APR website and cost 150 RSD at the APR counter.
- The company pays the APR fee of 4,000 RSD for the change of data. A further change in the same filing costs 3,000 RSD. APR adds a surcharge of 6,260 RSD to a filing made more than 15 days after the decision or change.
- APR registers the new seat.
What does a virtual office service include?
A complete service in Serbia covers these points:
- The seat address for APR, a contract for the use of the address and a written statement of the owner's consent.
- The receipt of mail, and a scan by email on the day the letter arrives.
- A written rule for the originals, and for court and tax mail with a response deadline.
- A contract and a statement in English for a foreign client. Few providers in Serbia offer English contracts.
- A person at the address who receives a letter or an inspector.
How RNDM handles this
Set up in Serbia
We provide the registered seat address for APR, the contract for the use of the address and a written statement of the owner's consent. We receive your mail, send you a scan of each letter by email, and keep the originals for pickup or forward them. A new company gets the seat address with Company formation. For an existing company, we register the change of seat as part of Company administration.
Our Start tier includes the registered address. You can also add it to any tier, or order it alone.
Sources
The law texts are the consolidated versions on paragraf.rs. All pages were read on 2026-10-17.
- APR, instruction for changes of data: https://www.apr.gov.rs/registri/privredna-drustva/uputstva/promene-.2031.html
- APR, instruction for founding: https://www.apr.gov.rs/registri/privredna-drustva/uputstva/osnivanje.2030.html
- APR, forms for companies: https://www.apr.gov.rs/registri/privredna-drustva/obrasci.2042.html
- APR, fees for companies, valid since 2026-01-01: https://www.apr.gov.rs/registri/privredna-drustva/naknade.2044.html
- Zakon o privrednim društvima (Law on Companies), Art. 19 and Art. 20, with amendments up to Sl. glasnik RS 19/2025: https://www.paragraf.rs/propisi/zakon_o_privrednim_drustvima.html
- Zakon o poreskom postupku i poreskoj administraciji (Law on Tax Procedure and Tax Administration), Art. 26 and Art. 36: https://www.paragraf.rs/propisi/zakon_o_poreskom_postupku_i_poreskoj_administraciji.html
- Ministry of Finance, opinion on the delivery of a tax act, 2023-12-11, published by Pravni Portal: https://www.pravniportal.com/dostavljanje-poreskog-akta/
This guide gives general information as of the date below. Your case may differ, so ask us before you act.
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