EORI Registration in Serbia

Even if Serbia is not part of the EU, companies with export activities must register for EORI and run the operations under such identification number. Our lawyers in Serbia can offer legal advice and information about the registration of companies in Serbia in 2026 and about the trading activities they can perform in compliance with the current legislation. Plus, our immigration lawyers in Serbia can provide assistance for relocation to this country.

What is the EORI number?

The EORI number is an important identification number used for access within the EU countries in terms of imports and exports. This number is formed by the country code where the company is registered, and a unique code number, followed by the VAT number. The EORI number is necessary for all companies from countries members of the European Union and also for non-EU states. This kind of number can be used in situations like the following, by economic operators that are not established in the EU customs territory:

• submitting the ENS or the Entry Summary Declaration;
• lodging temporary storage declarations in the EU customs territory;
• submitting the Exit Summary Declaration or EXS;
• when acting as a carrier that is linked to the customs systems and wants to receive notifications regarding the amendment of entry summary declarations.

For a better understanding of the rules of EORI in the EU in 2026, you can solicit legal advice from our Serbian lawyers. They can also help you register your company for VAT.

The ATA Carnet System implemented in Serbia

Although the EORI number is important in identifying goods leaving or coming into Serbia, the government considered that other verification and security measures could be implemented. Thus, the ATA Carnet is a document used by business owners for international operations involving temporary duty-free admittance of goods. This document can be accessed using a dedicated platform, the ATA Carnet System, developed by the International Chamber of Commerce for Customs and recently implemented in Serbia. Basically, it is about better management and verification of imported and exported goods, in addition to the use of EORI in Serbia. But more details on this topic can be provided by our Serbian lawyers.

Is it necessary to have more than just an EORI number in 2026?

No, there is no need for more than just an EORI number per company. It is sufficient for companies to obtain a single EORI number to be properly identified as legal economic operators activating within the European Union. This is a unique identification number that can be assigned to your company.

Operators can obtain an EORI number that is valid throughout the European Union by registering with the customs authority of the EU Member State where they first lodge a declaration. As such, companies can benefit from the use of a unique identification number, the EORI, once it has been assigned, in all communications with all the EU customs authorities.

Is the EORI number the same as the VAT number?

No, the EORI number is different from the VAT number. We remind that the VAT applies to products and services for sale purposes in Serbia, while the EORI number serves as an identification number for the economic operations and their trading activities within the European Union. Still, both identification numbers must be verified at the customs control for the export of goods. Feel free to address your inquiries to one of our lawyers in Serbia and find out more about the taxation in Serbia and about EORI registration.

How to register for EORI in Serbia

The EORI number must be requested by the customs authorities of the EU country in charge of the place where they first lodged a declaration. In this direction, the company documents need to be submitted for verification and acceptance. The Articles of Association, the Certificate of Incorporation, and the VAT certificate are among the necessary documents for the EORI application.

Particular application forms might be needed for EORI submission, so you might want to talk to one of our advisors and find out more details. The EORI registration can be made online with the help of the e-customs systems, once the Serbian company is accepted as an economic operator.

Time frame for the EORI number

Even if Serbia is not an EU member, the EORI application is rapidly taken into consideration, so it is a matter of 4 or 5 days until this identification number is issued. As soon as the documents are accepted by the EU customs, the EORI number will be issued in only a few days. It is good to know that our Serbian lawyers can apply for an EORI number in 2026 on your behalf and can deal with all the formalities involved in this process.

Necessary documents for imports and exports in Serbia

Even though Serbia is not part of the European Union, the country must consider the rules and regulations imposed by EU in all fields of interest, including trading operations. In this direction, Serbia coordinated the documentation with the EU legislation and used the standardized import and export papers, among which the bill of lading is extremely important.

Customs tariff in Serbia

Companies in Serbia that intend to perform trading activities must consider the EU directives and respect the Law on Companies and the Customs Law. The Serbian Customs Tariff corresponds with the EU Nomenclature, and the following tariff documents must be considered if import and export activities are performed:

• the binding tariff information, which is issued by the Customs Administration in Serbia;
• decisions of tariff classification in accordance with the rules of the World Customs Organization;
• decisions of tariff classification imposed by the EU’s official journal.

Starting an import and export company in Serbia

The registration of a trading company in Serbia in 2026 is not complex as long as you decide on the business structure and respect the requirements referring to incorporation with the entitled authorities. Our lawyers in Serbia can handle the registration formalities of an import and export company in Serbia. Below are a few important aspects to consider when opening a limited liability company or DOO, appropriate for import and export activities:

• A minimum share capital of RSD 100 or one EUR is needed for the registration of a DOO in Serbia.
• The Articles of Association comprise information about the owners, activities, general and internal rules, and much more.
• A bank account is needed for your LLC in Serbia.
• The incorporation of the trading company starts with the Serbian Business Registers Agency, where a name verification is made in the first place.
• An LLC in Serbia requires registration for taxation and social contributions.

We suggest you discuss all the legal aspects of a DOO in Serbia with our specialists and ask for support in matters of registration. Entrepreneurs must respect the applicable business laws in Serbia when starting a company in the import and export field. Once the company is registered and has the Certificate of Incorporation, the formalities for the EORI number can start.

Serbia’s imports & exports statistics

Here are some statistical data about Serbia’s trade sector that might help you when deciding on an import-export business in this country:

• There was an increase of almost 8.4% in exports of Serbia in 2025. Most of Serbia’s exports went to European countries.
• Around 7.2% was the increase in imports of Serbia in 2025, while EU member states accounted for 58.3% of Serbia’s total external trade.
• Germany was the main trading partner of Serbia in 2025, with a total trade value of around EUR 10 billion (exports EUR 5.1 billion, imports EUR 4.9 billion).
• China was Serbia’s main source of imports in 2025, with a total value of approximately EUR 6.4 billion.
• Serbia exported electrical machinery worth around EUR 3.6 billion in 2025.

FAQ about EORI in Serbia

Here are some frequently asked questions about EORI in Serbia:

Choosing our Serbian lawyers

Doing business in Serbia in 2026 is not difficult for foreigners who ask for legal advice and assistance from the beginning. It is important to have a dedicated team by your side and benefit from complete legal services instead of dealing on your own with the authorities and related formalities. We believe in good and proper communication with our clients, and we work in complete confidence, with professionalism and efficiency, because we aim for the best possible outcomes for our customers. Choosing our Serbian lawyers for business reasons in the country means taking advantage of an experienced team of advisors who can cover all the business-related aspects.

Besides assistance for EORI and VAT registration in Serbia, our experts can also help you with other matters. For instance, you can be guided by ourimmigration lawyers in Serbia for relocation. We can help you obtain residency in Serbia, or, as the case may be, Serbian citizenship.  Please do not hesitate to get in touch with our law firm in Serbia for comprehensive information about the legislation that oversees the trading activities in Serbia.