Moving to Serbia from the UK: company, residence and your UK tax position

British citizens can stay in Serbia for 90 days in a six-month period without a visa. After that you need a residence permit, and for people who run their own business the usual route is a Serbian company. The part that most often goes wrong is not the Serbian side. It is leaving UK tax residence in the right order.

Without a visa
90 days in 6 months
Apostille
yes, UK since 1965
Tax treaty
UK and Serbia
Belgrade Waterfront seen from the other bank of the Sava
Belgrade. Photo: Alexander Mils, Unsplash

What your passport allows

According to the Serbian Ministry of Foreign Affairs, holders of ordinary UK passports need no visa for visits of up to 90 days in a six-month period counted from the first entry.

As a visa-free national you normally file the temporary residence application in Serbia during that stay, rather than applying for a Visa D at an embassy first. We agree the filing date with you before you travel, so the days do not run out while you wait for documents.

Signing the power of attorney in the UK

You sign the power of attorney we send you in front of a UK notary, who certifies your signature. The document then needs an apostille from the Foreign, Commonwealth and Development Office. The UK has been in the Hague Apostille Convention since 1965, so no further legalisation is needed. The signed original goes to Belgrade by courier, where a sworn translator prepares the Serbian version. Country-by-country detail is on our power of attorney page.

Tax: leaving the UK, and what Serbia adds

UK tax residence is decided by the Statutory Residence Test, not by the fact that you have moved. Days spent in the UK, a home you keep there and your family ties all count. Many people who move abroad find they are still UK resident for a tax year or two because of how they arranged the move.

Serbia and the United Kingdom have a double tax treaty in force, so tie-breaker rules exist if you are resident in both countries. Serbian tax residency follows where you actually live: a home, the centre of your interests, or 183 days in a twelve-month period. The Serbian rates and tests are on our tax residency page. Work out the UK exit with your UK adviser first. We tell you what to ask in the first reply.

Accounts and property back home

Serbian banks run full due diligence: who owns the company, where the money comes from, why Serbia. A UK citizen with a Serbian company or a residence permit has an easy answer to that. We prepare the file, the bank decides. If you keep a UK property, a UK pension or UK company shares, say so early, because it changes the tax advice and sometimes the order of steps.

How it runs, step by step

  1. You write to us with your situation: where you live now, what the company will do, who is moving with you.
  2. You receive a written plan, an engagement agreement and an invoice. Payment by bank transfer comes after those.
  3. Notary and apostille in the UK, then the original to Belgrade by courier.
  4. Registration at the APR, usually about five working days after the original arrives, with the tax number.
  5. Residence application in Serbia, the registered address with the white card, and then the bank account.

What it costs

ItemAmount
Our fee for company registration (d.o.o.)€370
Sworn translation of the power of attorney in Belgrade€40 per power of attorney
Notary and apostille or legalisation in the United Kingdomat local rates
State fee at the Business Registers Agency (APR)per APR tariff
Registered address in Belgrade, with the white card (beli karton)€480 for 12 months
Visa D€550 per person, only if your passport needs one
Temporary residence permit€850 per person
Basic bookkeepingfrom €100 a month

Third-party costs are always separate and charged at cost, with receipts. We send a written estimate before you pay anything, then an engagement agreement and an invoice. Payment is by bank transfer only.

Sources: Serbian Ministry of Foreign Affairs, visa regime pages; Hague Conference on Private International Law, Apostille Convention status table; KPMG Serbia, list of Serbia’s double tax treaties (situation 1 January 2025). Checked 2 November 2026. General information, not tax advice for your case. Rules change, so we confirm your position in writing before you sign anything.

Checked by our lawyer. Updated 2 November 2026. Next review: February 2027.

Questions people ask

Do British citizens need a visa for Serbia?

No, not for visits of up to 90 days in a six-month period, according to the Serbian Ministry of Foreign Affairs. For a longer stay you need a residence permit.

Do I need a Visa D?

Normally not, because UK citizens enter visa-free and file the residence application in Serbia during the permitted stay. We confirm this before you travel.

Does Serbia have a tax treaty with the UK?

Yes. A double tax treaty between the two countries is in force, so tie-breaker rules apply if you are resident in both.

Will I stop being UK tax resident when I move?

Not automatically. The Statutory Residence Test looks at days, home and ties. Plan the exit with a UK adviser before you give up your UK home.

What does the apostille cost and who issues it?

The Foreign, Commonwealth and Development Office issues it. The fee is set by that office and is paid at cost, on top of our fee.

Tell us what you are planning

A few lines are enough. Every message is read by our lawyer, and the first written reply is free.

  1. You send the form. WhatsApp opens with your message already written. This website stores nothing.
  2. We reply, usually the same business day. If something is missing we ask four things: citizenship, where you live and pay tax now, what the business or income is, and when you want to start.
  3. You get a written plan with fixed fees before any work begins. If we think a bank is unlikely to say yes, or Serbia is the wrong choice for you, you hear it then.

Belgrade, Monday to Friday, 9:00 to 18:00 CET