The Serbian Business Registers Agency hereby reminds all obliged entities that have a duty to audit their financial statements, starting with the Regular Annual Financial Statements (“RGFI“) compiled on 31 December 2021, that they are obliged to submit the following before 30 June 2022:
- the prescribed documentation accompanying the statements (the decision on the adoption of the financial statement, the audit report and, in some cases, the annual business report, in accordance with the law) or,
- the corrected RGFI along with the said documentation if the obliged entity has made changes in relation to the publicly disclosed financial statement, adopted by a competent authority.
Submission of the prescribed documentation is done by creating and submitting a new application in the Agency’s Special Information System - ’’Documentation accompanying the Regular Annual Financial Statement’’. The obliged entity which, in addition to the documentation, is submitting the corrected statement, should create an application in the system called ’’Corrected Regular Annual Financial Statement with documentation’’.
Please note that obliged entities that have a duty to audit their financial statements that have already submitted their RGFI, can submit the accompanying documentation, or the corrected RGFI with documentation only after the public disclosure of said statement as complete and computationally accurate on the Agency's website. This can be checked by clicking on the following link.
All relevant information and instructions regarding the submission of the above-said statements are available on the Agency's website, within the section “Financial Statements Register”. Moreover, the Agency hereby invites its customers to email any additional questions they might have to the following e-mail addresses:
- finizvestaji@apr.gov.rs - for additional questions and explanations regarding the submission of applications,
- sd@apr.gov.rs - for issues related to the application of the PIS FI system, access to the system or problems with signing,
- obveznicifi@apr.gov.rs - for complaints dealing with updating the status data or data on the legal representative.