Country guide
Starting a US company from Serbia
Stripe does not operate in Serbia, which is usually why founders here form a US company. Here is the whole sequence, and the filing that catches people.
The short answer
Yes — a resident of Serbia can own a US LLC. There is no citizenship, residency or visa requirement, and you do not need a Social Security Number. Because Stripe does not operate locally, a US entity is often the practical route to accepting card payments.
The usual reason founders here incorporate in the US is access to payment rails — not tax. That distinction matters, because a US company does not change where you are tax resident.
The facts specific to Serbia
| Stripe availability | Not listed as supported |
| US income tax treaty | No treaty listed as in force |
| Local currency | Serbian dinar (RSD) |
| Closest local equivalent to an LLC | Društvo s ograničenom odgovornošću (d.o.o.) |
| Can own a US LLC | Yes — no citizenship, residency or visa requirement |
| Needs an SSN | No — Form SS-4 is filed with “Foreign” on line 7b |
Taking payments
Stripe does not list Serbia as a supported country. For most founders here that is the whole reason a US company gets formed: it is the practical route to accepting card payments from international customers.
Whatever the route, payouts land in a US business account first. Moving that money onward is its own decision — see getting money out.
Tax
The IRS treaty table does not list an in-force income tax treaty between the United States and Serbia. That does not create a US tax liability by itself, but it removes the reduced withholding rates and the treaty threshold that founders elsewhere can rely on — so the analysis rests on domestic US rules alone.
Whether you owe US income tax turns on whether your income is effectively connected with a US trade or business — see US tax for non-residents. Your position in Serbia is a separate question, and usually the larger one.
US LLC or a Društvo s ograničenom odgovornošću?
The local equivalent in Serbia is the Društvo s ograničenom odgovornošću (d.o.o.). It is generally simpler to run where your customers, bank and accountant are all local, and it does not add a second country's filing obligations to your year.
Because card payments are the constraint, founders here frequently run both: a local entity for local operations and a US entity for international revenue. That works, but it means transfer pricing between them and two sets of filings — do it deliberately.
The sequence
- Form the entity. One to three business days in a fast state. Wyoming and New Mexico are the cheapest credible options with no US presence.
- Apply for the EIN immediately on Form SS-4, with “Foreign” on line 7b. This gates everything after it.
- Sign an operating agreement while the EIN processes — banks ask for it.
- Assemble the banking pack: formation certificate, EIN letter, operating agreement, passport, and proof of your address in Serbia.
- Open a US business account, then apply for payment processing.
- Put Form 5472 and the state annual report in a calendar before you do anything else.
Run this as one job
Formation, the EIN for foreign owners, banking introductions and a compliance calendar that already knows the Form 5472 date.
See what's includedFrequently asked questions
- Can someone in Serbia own a US LLC?
- Yes. There is no citizenship, residency or visa requirement to own a US LLC, and you do not need a Social Security Number. You will need an EIN, which is obtained on Form SS-4 by fax or mail rather than through the IRS online application.
- Is Stripe available in Serbia?
- No. Serbia does not appear on Stripe's list of supported countries, which is the most common reason founders there form a US company with a US bank account.
- Does Serbia have a tax treaty with the United States?
- Not according to the IRS in-force treaty table. That does not create a US tax liability by itself, but the reduced withholding rates and treaty thresholds available to founders elsewhere do not apply.
- Do I need an ITIN first?
- No. This is the most common misconception in this category. Form SS-4 provides for a responsible party with no US tax identification number — you enter “Foreign” on line 7b. An ITIN takes considerably longer and is only needed if you personally have a US filing obligation.
Sources
- Stripe — global availability
- IRS — United States Income Tax Treaties A to Z
- IRS — About Form SS-4
- IRS — About Form 5472
Stripe availability and US tax treaty status were retrieved from the primary sources above on 23 August 2026. Both change without notice — verify before relying on either. PayPal availability is deliberately not stated here because it could not be verified from a primary source.
Founders 8 does not provide tax advice. Tax residency depends on facts and rules specific to each jurisdiction — review your position with a qualified adviser.