As of 31 January 2023, the Serbian Business Registers Agency has enabled taxpayers to work in the application for compiling and submitting financial statements, i.e. documentation for 2022, available on the Agency's eServices portal, which can be accessed through the Centralized User Log-in System, within the Agency's Special Information System (“PIS”).
On the Agency's website, texts have been updated for all types of applications through which financial statements can be submitted, as well as the prescribed documentation, user instructions for compiling and submitting a specific type of statement, as well as technical instructions for using the Application for compiling and submitting financial statements, i.e. documentation, signing the statement with a qualified electronic signature or cloud certificate and instructions for paying the corresponding fee. Moreover, information is also available regarding the legal deadlines for their submission, fees for processing and publication of applications, the scope of the financial statement and the rules of their accounting-logical control, the manner of classifying legal entities and entrepreneurs, i.e. real sector consolidated groups, the implementation of accounting regulations and the manner of determining the audit obligations and submission of prescribed documentation, etc.
The most significant novelties in the compiling and submission of financial statements for 2022 are:
- providers of accounting services entrusted by the obliged entity with the services of compiling financial statements must be registered in the Register of Accounting Service Providers. If the obliged entity has entered “the accounting service provider” as the one responsible for compiling the financial statement and that legal entity or entrepreneur is not registered in the Register of Accounting Service Providers, the Agency will not process and publish such a financial statement,
- the possibility of signing applications and documentation with multiple qualified electronic signatures, in cases where the legal representative is limited by a countersignature,
- the obligation to sign applications and documents, through the Agency's free application for signing electronic documents (NexU SBRA application) or applications that enable cloud signature.
New users who have not had accounts on the Agency's system so far should register their user accounts on the Electronic Identification Portal (eID.gov.rs). After registration, they should log in to the SBRA portal through an account from the eID.gov.rs Portal. Existing users can use their old accounts created in the Agency's system no later than 1 June 2023. After that, access to the application for compiling and submitting statements or documentation will be possible only with an account registered on the eID.gov.rs Portal.
We invite the obliged entities to check the up-to-dateness of the data in the Records of Obliged Entities before compiling and submitting the applications. Furthermore, entrepreneurs who, in 2022, started keeping business books according to the double-entry bookkeeping system are hereby invited to record themselves in the Records as well. Entrepreneurs who are already in the Records do not need to be recorded again.
Moreover, the Agency hereby invites its customers to email any additional questions they might have to the following e-mail addresses:
- obveznicifi@apr.gov.rs - for complaints dealing with updating the status data,
- sd@apr.gov.rs - for issues related to the application of the PIS FI system, access to the system or problems with signing,
- finizvestaji@apr.gov.rs - for requests for additional explanations regarding the submission of statements.