The Serbian Business Registers Agency hereby informs all entities whose regular annual financial statements (RAFS) are subject to audit that the deadline for submitting the documentation, which is prescribed by Article 45 of the Law on Accounting, expires on Friday, 30 June 2023.
Entities subject to audit whose regular annual financial statement has been publicly disclosed as complete and computationally accurate shall submit the documentation by creating a new request: “Documentation accompanying a RAFS”. If changes have been made regarding that statement, the submission shall be effected through the request: “Corrected RAFS accompanied by documentation”. Submission of the abovesaid requests is also possible after the expiration of the legal deadline, and no later than the end of 2023. In that case, due to the late submission, an additional fee in the amount of RSD 3,000 shall be paid.
Entities subject to audit that did not act on the publicly disclosed Notice of Deficiencies, as a result of which their RAFS was publicly disclosed as incomplete and computationally inaccurate, or it was publicly disclosed that their statement cannot be published due to unpaid fees, can resubmit their complete and computationally accurate RAFS by the end of the year, along with the documentation, through the request: “RAFS and documentation”. In that case, an additional fee shall be paid due to the late submission of the RAFS.
To resolve specific issues, obliged entities can use the following email addresses:
sd@apr.gov.rs - for resolving issues related to accessing the Special Information System of the Agency or problems related to signing requests or documentation;
finizvestaji@apr.gov.rs – for additional questions and explanations regarding the submission of the documentation.