This is to inform the parent legal entities which have fulfilled the obligation to submit their 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 Thursday, 31 July 2025.
The prescribed documentation can be submitted through the Agency’s special information system immediately after the public disclosure of the Consolidated Annual Financial Statement (CAFS) as complete and computationally accurate, via the application form “Documentation accompanying CAFS”. In the event that changes have been made compared to the published statement, a new application form titled “Corrected CAFS with documentation” must be submitted.
If the CAFS is publicly disclosed as incomplete or computationally inaccurate, parent legal entities may resubmit the statement along with the required documentation using the “CAFS and documentation” application form. Additionally, parent legal entities that do not submit the CAFS by July 31 may fulfill their legally prescribed obligation later, but only by simultaneously submitting the statement and the required documentation via the aforementioned application form.
Obliged entities may submit these requests even after the legal deadline, but no later than the end of 2025. In such cases, in addition to the standard fee, an additional fee of RSD 3,130 must be paid due to untimely submission.
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.