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 Monday, 1 July 2024.
The documentation referred to in Article 45 of the Law on Accounting can be submitted only after the public disclosure of the RAFS for 2023 as complete and computationally accurate, by creating and submitting a new request through the Agency's Special Information System:
- Documentation accompanying the RAFS or,
- Corrected RAFS with documentation, if changes were made in relation to the publicly disclosed RAFS.
Entities can submit the aforementioned requests after 1 July as well, but no later than the end of 2024, in which case the basic fee is increased by RSD 3000 due to untimely submission.
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. Additionally, the above-mentioned request should be created and submitted through the system by those entities subject to audit that have not yet submitted their RAFS.
Detailed information on submitting the abovesaid types of requests can be found on the Agency’s website, on the webpage of the Financial Statements Register. 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 the documentation;
- 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.