The Serbian Business Registers Agency hereby informs all parent legal entities obliged to submit a consolidated annual financial statement (CAFS) that the deadline for submitting documentation accompanying that statement, which is prescribed by Article 45 of the Law on Accounting, expires on Monday, 1 August 2022.
The prescribed documentation shall be submitted along with the publicly released complete and computationally accurate CAFS by creating the “Documentation accompanying a CAFS” request. If changes have been made in relation to that statement, the submission shall be effected through the new “Corrected CAFS accompanied by documentation” request.
Parent legal entities whose CAFS has been publicly released as incomplete and computationally inaccurate, or those parent legal entities for which information has been publicly released that their statements cannot be published due to unpaid fees, can resubmit the CAFS along with the documentation, through the “CAFS and documentation” request. In addition to them, the parent legal entities that do not submit a CAFS by 1 August, can subsequently fulfil their legal obligation to submit that statement only by submitting it simultaneously with the documentation, through the aforementioned request.
Submission of the requests mentioned above is also possible after the expiration of the legal deadline, and no later than the end of 2022. In such case, due to late submission, an additional fee in the amount of 3,000 dinars shall be paid.
Obliged entities can find detailed information on the submission of the aforesaid types of requests on the Agency’s website, within the Financial Statements Register section. To resolve specific issues, obliged entities can use the following email addresses:
finizvestaji@apr.gov.rs – for additional questions and explanations regarding the submission of requests;
sd@apr.gov.rs - for resolving issues related to the application of the Special Information System of the Agency, access to it or problems related to signing requests or documentation;
obveznicifi@apr.gov.rs - for updating status data or data on the legal representative.