Original financial statements are available to all users – the legal entities and the individuals, in Serbian and English, under equal commercial conditions.

Users can order original financial statements electronically, via the SBRA web site.

Users registering for the first time can register by linking to the registration option, where they enter the required data. Already registered users identify themselves by entering the e-mail and password; thereafter the authorization will take place.

Once identification and authorization have been completed, users can perform automatic search of the database of original financial statements by entering the basic identification number or name of the legal entity or entrepreneur and order the whole set or sections of financial statements, in line with the given instructions. The final step in ordering is the choice of the manner of issuing and payment, after which the process of ordering is finished.

The notification for the payment of the fee, with all necessary elements (recipient account number for the payment of the fee to the SBRA, payment code, fee amount) will be created and automatically e-mailed to the users. Original financial statements are delivered to the users when the payment has been recorded (based on a statement of daily payments), after acceptance of the advance invoice by the user (for users subject to the Law on Electronic Invoicing), in the manner defined by the request (in person, by post or by e-mail).

In case an urgent original financial statements issuing is requested (within the same day when the request was submitted) the fee will be increased by 50%. The request should be submitted up to 13 a.m. exceptionally, for delivering of the statements by post, the request should be submitted up to 10 a.m.

Original financial statements are available in electronic format. Also, users can request report in paper format, which increases the fee by 20%. Reports in paper format are delivered only in person or by post.