As of today, 5 March 2021, the submission of 2020 regular annual financial statements and consolidated annual financial statements has been enabled by the Serbian Business Registers Agency. The deadline for submission of 2020 regular annual financial statements expires on 30 June 2021, while the deadline for submission of consolidated annual financial statements expires on 2 August 2021.
272,210 financial statements and/or statistical reports for 2020 were received through the special information system for drawing up and submission of financial statements and statistical reports, i.e. 6,033 more compared to 2019. About 70% of statistical reports were filed together with regular annual financial statements, while statistical reports alone and inactivity statements account for 20% and 10%, respectively.
As a result of considerable effort and commitment devoted by obligated entities and despite the occasional exposure of the Agency's system to extremely high pressure, a large number of legal entities and sole proprietors have already fulfilled their legal obligation and submitted their 2020 regular annual financial statements in electronic form, signed using the legal representative’s qualified electronic signature.
To date, the Agency has processed 233,812 statistical reports. The data contained in these reports have been entered into the database for the statistical purposes of the state.
At the same time, the Serbian Business Registers Agency have already published on its website 85,990 regular annual financial statements, as well as statements of inactivity, which were submitted by legal entities that did not have any business events in 2020 nor did they have data on assets and liabilities in the business books for that reporting year.
All important information related to this procedure is published on the webpage of the Register of Financial Statements (е-Submission of 2020 Financial Statements).
The Special Information System, i.e. the application for drawing up and submission of financial statements, can be accessed from that webpage, through the Centralized User Log-in System.