This is to inform the parent legal entities which have fulfilled the obligation to submit the Consolidated Annual Financial Statement (CAFS) that the deadline for filing documentation accompanying the CAFS, which is prescribed by Article 45 of the Law on Accounting, expires on Monday, 31 July 2023.
The prescribed documentation shall be filed along with the publicly disclosed, complete and computationally accurate CAFS, through the “Dokumentacija uz KGFI” application form. If the CAFS has been altered, the filing shall be performed through a new “Korigovani KGFI sa dokumentacijom” application form.
Parent legal entities whose CAFS has been publicly disclosed as incomplete and computationally inaccurate, or those for which it has been publicly announced that their CAFS cannot be publicly disclosed due to failure to pay the fee, can re-submit the CAFS along with the documentation, through the “KGFI i dokumentacija” application form. In addition to the said parent legal entities, the ones that fail to submit the CAFS by 31 July can subsequently fulfil this statutory obligation only if they submit the CAFS simultaneously with the documentation, through the aforementioned application form.
The application forms mentioned above can be filed even after the expiry of the statutory deadline, but no later than the end of 2023. In such case, due to late submission, an additional fee in the amount of 3,000 dinars shall be paid.
Detailed information on filing the aforesaid types of application forms is available on the webpage of the Financial Statements Register. To resolve specific issues, obliged entities can use the following email addresses:
- finizvestaji@apr.gov.rs - to ask additional questions and obtain explanations/clarifications about the filing of applications forms, or
- sd@apr.gov.rs - to resolve issues related to the utilization or accessing the Special Information System of the Agency, or those dealing with signing the applications forms or documentation.