As of 20 January 2021, obligated entities have been enabled to access the application for submitting the 2020 Data for Statistical Purposes, Regular Annual Financial Statements accompanied by the prescribed documents or Statements of Inactivity (“the 2020 annual accounts”) through the Special Information System of the Agency, which ensures a single procedure for entering, controlling, signing and submitting the aforesaid annual accounts.
The application can be accessed through the website of the Agency’s Register of Financial Statements, via the following link: Centralized User Login System.
As always, the Special Information System of the Agency provides a Technical Instruction for Signing Documents and Applications Using the Qualified Electronic Signature and Technical Instruction for Electronic Payment, as well as the related video instructions on how to create a user account, fill in the forms, sign and update the documents, pay the fees and file the 2020 annual accounts. Detailed User Instructions on how to draw up and file all types of the 2020 annual accounts are also available.
According to the law governing accounting, all legal entities and sole proprietors who keep books of account under the double-entry bookkeeping system are obliged to submit their 2020 financial statements to the Agency exclusively in electronic form, signed using a qualified electronic signature of the legal representative.
We especially emphasize that, as of this year, in terms of the law governing bankruptcy, the bankruptcy estates of the bankruptcy debtor over which the ceased bankruptcy proceedings were continued after its suspension or conclusion, i.e. the bankruptcy estates that have their own registration number, are considered obliged entities with respect to the submission of financial statements.
The Agency has also enabled its customers to review the records of obligated entities via the link: Search the Records of Obligated Entities. The search can be performed by registration number, tax identification number (“PIB”) or name of the legal entity/ sole proprietor. When searching the records of obligated entities, our customers have access to data of every single obligated entity, specifically: status data, data on the legal representative, size of the obligated entity and whether it is subject to an audit. Accounting regulations and forms to be used by an obligated entity to draw up its financial statement are also available.
The obligated entities are reminded herein of their obligation to check the up-to-dateness of their data contained in the records of obligated entities through the Special Information System of the Agency, before they file their 2020 financial statement. If they establish that their data contained in the records are not up-to-date, it is necessary that they email a complaint, i.e. a data update request to obaznicifi@apr.gov.rs.
When filing a complaint, the obligated entities that are not registered with the status registers kept by the Agency are advised to attach evidence to the complaint, confirming the truthfulness of the allegations contained in the complaint. This will enable updating of the data within the shortest time possible and thus ensure meeting the statutory requirements on the submission of financial statements.
Additional information related to all types of financial statements can be requested by email finizvestaji@apr.gov.rs.
Technical inquiries regarding the Special Information System of the Agency and signing application forms and/or documents can be emailed to sd@apr.gov.rs.
Given the fact that this year’s due date for filing Data for Statistical Purposes falls on Sunday, 28 February, the Agency herein informs the obligated entities that they will be able to submit them by 1 March 2021.