By 25 February 2021, 168,222 reports for statistical purposes or regular annual financial statements were submitted to the Serbian Business Registers Agency via the Special Information System, which is by 31% more compared to the same date of the last year.
Of the expected number of reports for statistical purposes, 62% were submitted and 94% were created by 25 February 2021.
The daily dynamics of the creation and submission of 2020 reports for statistical purposes and regular annual financial statements within the period 20 January - 25 February 2021 is presented in an overview that is available here. For the purposes of comparison, said overview also illustrates the dynamics of the creation and submission of 2019 reports for statistical purposes and regular annual financial statements within the same period of 2020.
A special system for drawing up and submitting reports for statistical purposes and financial statements is a very complex information system that, among other things, enables a unique procedure for data entering, computational and logical control of entered data, electronic signing and submission of reports for statistical purposes and financial statements in the form of electronic documents. The Agency has been controlling the system continuously and eliminated problems in its operation, enabling uninterrupted work in the system used in the previous days by 30,000 - 50,000 obligated entities at the same time. It is important to note that the Agency has no influence over the functioning of certain services of the information system falling outside its competence (such as electronic certificates, timestamp, etc.).
Despite occasional problems in the functioning of the system, most of the obligated entities have already fulfilled their legal obligation and submitted reports for statistical purposes. Therefore, the Agency expects that this obligation will also be met successfully by the rest of the obligated entities.
The Law on Accounting prescribes the deadlines for submission of reports for statistical purposes and financial statements and therefore the Agency has no influence, nor does it have the authority, to postpone them. Hence, the Agency hereby reminds legal entities and entrepreneurs who keep their business books according to the double-entry bookkeeping system to submit reports for statistical purposes by 1 March 2021. They can submit the regular annual financial statement together with the report for statistical purposes, but they do not have to submit both of them now, considering that the deadline for the submission of regular annual financial statements shall expire on 30 June 2021. Entities that had no business events in 2020, nor have any data on assets and liabilities in the 2020 business books, need to submit the statement of inactivity by 1 March 2021.
On Saturday (27 February) and Sunday (28 February), the Register of Financial Statements and the Service Desk will provide support (from 9 am to 7 pm) to all obligated entities that will be drawing up and submitting their reports for statistical purposes or regular annual financial statements during the weekend. This support will also be provided on Monday (1 March 2021), until midnight.
The following email addresses are at the obligated entities’ disposal for any questions they might have:
- sd@apr.gov.rs - for technical support in the application of the Special Information System and signing reports for statistical purposes, financial statements and supporting documents;
- finizvestaji@apr.gov.rs - for assistance regarding the scope and content of the reports for statistical purposes, financial statements and supporting documents, as well as the rules that must be adhered to in this respect;
- obveznicifi@apr.gov.rs - for legal assistance concerning updating data in the records of obligated entities, which must be checked before submitting reports for statistical purposes or regular annual financial statements and prescribed documents.