All information and instructions related to the compiling and submission of financial statements for 2021 are posted on the Serbian Business Registers Agency’s website, within the section ‘Registers’ - ‘Register of Financial Statements’.
The Agency's website provides free access to all types of application forms to be used for the submission of financial statements and/or documents prescribed by Article 45 of the new Law on Accounting, as well as the information on the statutory deadlines for their submission, including amounts of the slightly changed fees charged by the Agency for processing and public releasing of financial statements.
In addition to the above, obliged entities can obtain detailed information about the new scope and forms of financial statements, as well as the rules of their computational and logical control conducted by the Agency. Also, the SBRA website provides information on the novelties in compiling and submitting financial statements for 2021, the manner of disaggregation of legal entities and entrepreneurs, and/or real sector consolidated groups by size, the manner of determining the obligation to audit, and thus the obligation to submit the prescribed documents, the obligation of continuous application of selected higher accounting regulations vis-à-vis the ones prescribed by the new Law on Accounting, as well as other information aimed at assisting obliged entities in compiling and submitting financial statements for 2021 in compliance with the new rules.
A Special Information System for Financial Statements (“PIS FI”) can be accessed through the Agency's website, which also provides the following instructions:
- User Instructions for compiling and submitting each type of the application forms (Statement of Inactivity; Regular Annual Financial Statement; Regular Annual Financial Statement and Documents; Regular Annual Financial Statement and Voluntary Audit Report; Extraordinary Financial Statement etc.);
- Technical Instructions on How to Use the Application for Compiling and Submitting Financial Statements and/or Documents;
- Technical Instructions for Signing Documents with a Qualified Electronic Signature; and
- Technical Instructions for Electronic Payment (by payment cards).
Obliged entities are invited herein to check the up-to-dateness of data contained in the Records of Obliged Entities before they start compiling and submitting application forms so that they can be updated, if necessary. This is also to invite all entrepreneurs who began keeping their business books in 2021 according to the double-entry bookkeeping system to register in the said Records. Entrepreneurs who are already included in the Records of Obliged Entities are not required to re-register.
Aiming to facilitate efficient submission of financial statements and/or documents for 2021, the Agency is ready to provide all necessary assistance. To be enabled to receive timely and efficient assistance, obliged entities are kindly requested to contact Agency by e-mail, at the following e-mail addresses:
- obveznicifi@apr.gov.rs - to resolve any issues regarding the up-to-dateness of data contained in the Records of Obliged Entities;
- sd@apr.gov.rs - to resolve technical issues related to the application of the PIS FI of the Agency, signing application forms and/or documents;
- finizvestaji@apr.gov.rs - to clarify all other challenges that obliged entities face when submitting different types of application forms.