If you do business internationally or earn income from abroad, you’ve likely come across the term certificate of residency. In this article, we’ll explain exactly what a certificate of residency is, what it’s used for, and how you can obtain it quickly and efficiently — without waiting in long lines or dealing with administrative hassles.

What is a certificate of residency?

A certificate of residency is an official document issued by the Tax Administration of the Republic of Serbia. With this document, individuals or legal entities prove their status as a Serbian tax resident to foreign income payers. This certificate is essential for applying international double taxation avoidance agreements, helping you avoid paying taxes in both countries.

In this article, we focus on the POR-1 form, while we will cover the POR-2 form in a future post.

What is POR-1 and how is it used?

POR-1 is a certificate of residency issued by the Republic of Serbia. It serves as proof to foreign income payers that you are a Serbian tax resident. This certificate enables the application of tax relief provisions outlined in agreements between Serbia and other countries.

How to apply for a POR-1 certificate?

1. Check if Serbia has a signed double taxation treaty with the country for which you need the certificate. You can verify this on the Tax Administration’s official website.

2. Submit a request to the Tax Administration office responsible for the location of your company’s registered address. The application form has a prescribed format, available at the local tax office.

3. Specify the tax year for which you are requesting the certificate (e.g., the previous or current year).

4. Attach the required documentation, as specified by the Tax Administration.

5. Pay attention to the correct fee amount and reference number, as these vary by municipality.

How long does it take to issue the certificate?

Once a properly completed request is submitted, the POR-1 certificate is usually issued within 14 days, depending on the workload of the local Tax Administration office.

Can the certificate be used abroad?

Yes! POR-1 can be:

• Issued in Serbian-English or Serbian-French versions;

• Translated into other languages if necessary;

• Apostilled for international use. The apostille is issued by the competent court upon submission of the original certificate and payment of the required fee.

Need help? We’re here for you!

If you are not the legal representative of the company, you will need a power of attorney to collect the certificate on its behalf.

For foreign nationals, language barriers and increasing crowds at the Tax Administration offices can pose additional challenges — and that’s where we come in.

Our experienced team can help you:

• Determine exactly which certificate you need (POR-1 or POR-2),

• Collect and submit the correct documentation,

• Obtain your certificate quickly and without stress.

Contact us today and complete the process in just a few simple steps — easily, efficiently, and professionally!