Online Shop in Serbia: Legal Requirements 2026 for Founders from Abroad

Setting up an online shop in Serbia is quick from a technical point of view. Legally, there is more to it than many founders from abroad expect. Serbian law follows the EU in many areas, but it is not identical. On top of that there are features that many founders will not know in this form from home, such as the electronic fiscalisation of every sale to consumers.

This article gives an overview of the legal framework for e-commerce in Serbia: which laws apply, what mandatory information your shop needs, how withdrawal rights and data protection are regulated, what applies to invoices and payments and what to watch out for when shipping to the EU. A general overview of Serbian law for newcomers can be found in Rechtliche Grundlagen für Expats in Serbien (in German).

This text is for orientation only and does not replace legal advice. Have your terms and conditions, privacy policy and withdrawal notice reviewed by a Serbian lawyer before you launch.

The laws that affect your shop

For an online shop in Serbia, these are the main pieces of legislation:

In July 2019 the Law on Trade was rewritten and the Law on Electronic Commerce was amended. Since then, among other things, dropshipping models have been expressly regulated, and seasonal clearance sales may take place no more than twice a year, each lasting no more than 60 days.

Legal form: preduzetnik or d.o.o.

Before you can sell, you need a registered legal form. The options are the sole trader (preduzetnik) and the limited liability company (d.o.o.). How the registration works is described in Firmengründung in Serbien (in German). The choice between the two forms is covered in d.o.o. oder preduzetnik? (in German).

For online retailers one point is particularly important: flat-rate taxation (paušal), which many freelancers use as a preduzetnik, is not available for retail and wholesale trade. A shop that sells goods should therefore expect to keep full accounts. Compared with a pure service business, this changes the cost calculation considerably. For digital products or services the situation may be different. Have the classification of your activity checked before you register.

Registration also includes the correct activity code. If you store goods outside your registered office, for example in an external warehouse, that location must be registered. Failing to do so risks fines.

Mandatory information in the shop: the Serbian counterpart to a legal notice

Serbian law does not use the concept of a legal notice or imprint (Impressum) under that name. The Law on Electronic Commerce does, however, require providers to make certain information easily, directly and permanently accessible. In practice this includes:

• full company name and registered office
• registration number (matični broj) and tax number (PIB)
• contact details including an email address
• the register in which the company is entered
• for regulated activities, the competent supervisory authority

For the ordering process, the law also requires that the customer knows the technical steps up to the conclusion of the contract before ordering, can identify and correct input errors, and receives an electronic confirmation of receipt of the order without delay.

In addition you need general terms and conditions covering delivery, payment and returns, a privacy policy and the information on the right of withdrawal. For consumers in Serbia these texts should be available in Serbian. An English or German version can be offered in addition.

Consumer protection: withdrawal and warranty

For distance contracts, the Consumer Protection Law gives consumers a right of withdrawal of 14 days, similar to the EU. For you as a retailer this means:

• You must clearly inform the customer about the right of withdrawal before the contract is concluded and provide a withdrawal form.
• If this information is missing, the withdrawal period is extended considerably.
• After a withdrawal you must refund the purchase price within the statutory period.
• There are exceptions for certain goods, for example custom-made items, perishable goods or sealed hygiene products once opened.

The exact details, such as who bears the cost of returns and how long the refund may take, should be settled with your lawyer on the basis of the current text of the law. Please have this confirmed locally, because a model withdrawal notice from Germany or another EU country cannot simply be translated.

Alongside withdrawal, the statutory warranty for defects in the goods applies (saobraznost, meaning conformity with the contract). Under Serbian consumer law you must record complaints (reklamacije) in writing and respond to them within statutory deadlines. An internal complaints register or a corresponding ticket system should therefore be in place from day one.

On a voluntary basis you can have your shop certified with the e-Trustmark of the Serbian Chamber of Commerce (Privredna komora Srbije). The seal is not mandatory, but it builds trust with Serbian customers.

Data protection under the ZZPL

The Serbian Personal Data Protection Law (ZZPL) was adopted in November 2018 and has applied since 21 August 2019. It adopts most of the principles of the GDPR: a legal basis for every processing operation, information obligations, data subject rights, data processing agreements and notification duties in the event of data breaches. The supervisory authority is the Commissioner for Information of Public Importance and Personal Data Protection (Poverenik).

For an online shop this means in concrete terms:

• a privacy policy in Serbian with all mandatory information
• consent for newsletters and non-essential cookies
• data processing agreements with hosting, shipping and payment providers
• an overview of all processed data and data flows
• a review of data transfers abroad, for example to tools with servers outside Serbia

Violations can be punished with fines between 50,000 and 2,000,000 dinars. A shop that is GDPR-compliant in the EU is a good starting point, but it does not replace adaptation to the Serbian law.

Fiscalisation and e-invoicing

Fiscal receipts for sales to consumers

With the Law on Fiscalisation, Serbia has introduced a system in which every invoice to consumers is verified electronically via the Tax Administration. In principle this also applies to online retail. The customer receives a fiscal receipt that can be delivered electronically. For online shops there are specialised providers that handle the issuing of electronic fiscal receipts technically and connect it to the shop system.

Which solution suits your shop, and exactly when the fiscal receipt must be issued for prepayment, card payment or cash on delivery, is something to clarify with your accountant. Please have this confirmed locally, because practice here differs greatly from what many founders know from home, for example from Germany.

E-invoices between businesses

If you also sell to businesses, the Law on Electronic Invoicing applies. Invoices between businesses go through the state system for electronic invoices (Sistem elektronskih faktura, SEF). Your shop or accounting system should support this connection.

VAT

In Serbia the obligation to register for VAT (PDV) begins once your turnover in the last twelve months exceeds 8 million dinars. Voluntary registration is possible. How this affects your prices belongs in your calculations before launch.

Payment providers

The choice of payment methods in Serbia is more limited than in most of Western Europe. Common options are:

• Card payment via a contract with a Serbian bank or a local payment service provider. A business account in Serbia is required. How to open one is explained in Opening a Bank Account in Serbia as a Foreigner 2026.
• Instant payment by QR code via the instant payment system of the National Bank of Serbia (IPS).
• Cash on delivery (pouzeće) via courier services. It remains very popular with Serbian customers.
• Bank transfer to the business account.

International providers that are standard in Western Europe are available to Serbian companies only to a limited extent or not at all. Check the current status directly with the provider in question before you build your shop around it. In Serbia, payment services are subject to the Law on Payment Services and supervised by the National Bank.

Shipping to the EU: customs and VAT

Many founders from abroad also want to serve customers in the EU from Serbia. The key point: Serbia is not an EU member, so every shipment to the EU is an export from Serbia and an import into the EU.

• Export from Serbia: An export declaration is required for the shipment. Courier services offer this as a service.
• Import VAT in the EU: Since July 2021, VAT has been due on every shipment into the EU, regardless of the value of the goods. For shipments up to 150 euros there is the IOSS scheme, under which you charge the VAT of the destination country at the point of sale and pay it in bulk. Retailers outside the EU generally need an intermediary in the EU for this.
• Customs duty on low-value consignments: In December 2025 the EU decided to abolish the customs exemption for shipments up to 150 euros. Since 1 July 2026, and expected to last until July 2028, a transitional flat-rate duty of 3 euros per tariff number in the shipment applies. An order with five different types of goods therefore costs 15 euros in customs duty.
• Preferential origin: For goods of Serbian origin, the Stabilisation and Association Agreement between the EU and Serbia provides for tariff preferences. According to analyses by export advisers, however, the flat-rate duty on low-value consignments is charged even where preferential origin applies. Have this confirmed for your specific products by a customs adviser.

For shipping to the EU you must also check whether EU rules apply to your products, such as labelling requirements or product safety rules. Depending on the product, anyone selling into the EU must designate a responsible person in the EU.

Checklist before launch

• Legal form chosen, activity and warehouse correctly registered
• Business account opened, payment providers contractually connected
• Mandatory information, terms and conditions, privacy policy and withdrawal notice in Serbian, reviewed by a lawyer
• Fiscalisation solution connected to the shop system
• E-invoicing via SEF set up if you sell to businesses
• Complaints process and complaints register in place
• Data processing agreements with all service providers
• For EU shipping: export process, IOSS intermediary and product rules clarified

Support with formation and organisation

Exgentum supports founders from abroad in Serbia with company formation, opening a bank account and organisation on the ground, with an English-speaking contact, and puts you in touch with lawyers and accountants who are familiar with e-commerce. That way you know before your first sale which obligations your shop will face.

Frequently asked questions

Do I need a legal notice (Impressum) in Serbia?

The term does not exist in Serbian law. The Law on Electronic Commerce does, however, require similar mandatory information, including company name, registered office, registration number, tax number and contact details.

Is there a right of withdrawal for online purchases in Serbia?

Yes. For distance contracts consumers have a right of withdrawal of 14 days. If the information on this right is missing, the period is extended.

Can I run my shop as a preduzetnik with flat-rate tax?

Flat-rate taxation is not available for retail and wholesale trade. Expect to keep full accounts.

Do I have to issue fiscal receipts for online sales?

In principle yes, for sales to consumers. Specialised providers handle the technical implementation. Clarify the details with your accountant.

Does the GDPR apply to my Serbian shop?

Serbia has its own data protection law, the ZZPL, which closely resembles the GDPR. If you specifically target customers in the EU, the GDPR may apply as well.

What does shipping to the EU cost on top?

Import VAT is due on every shipment. Since 1 July 2026, a flat-rate duty of 3 euros per tariff number has been added for low-value consignments up to 150 euros.