This is to inform the parent legal entities which have fulfilled the obligation to submit their 2023 Consolidated Annual Financial Statement (CAFS) that the deadline for submitting the documentation accompanying the CAFS, as prescribed by Article 45 of the Law on Accounting, expires on Wednesday, 31 July 2024.
The prescribed documentation shall be submitted only after the publicly disclosed, complete and computationally accurate CAFS, through a new “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, 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 failed to submit the CAFS can subsequently fulfil this legally prescribed obligation only if they submit the CAFS simultaneously with the documentation, through the aforementioned application form.
The above-mentioned application forms can be submitted even after the expiry of the legally prescribed deadline, but no later than the end of 2024, in which case, due to late submission, an additional fee in the amount of RSD 3,000 shall be paid.
Detailed information on submitting these types of application forms is available on the Agency’s website, within the Financial Statements Register. To resolve specific issues, obliged entities can use the following e-mail addresses:
- finizvestaji@apr.gov.rs - to ask additional questions and obtain explanations/clarifications about the submitting of application forms, or
- sd@apr.gov.rs - to resolve issues related to accessing the Agency’s Special Information System, or to signing the application forms or documentation.