All instructions related to the payment of the fee (reference number, fee amount, and the account to which the fee is paid), as well as tracking the status of the fee, are available within the specific application under the link “Fee Payment Status / Payment Instructions.”
Fees for the processing and public disclosure of financial statements and documents
1. Method of fee payment
Payment of the fee for the processing and public disclosure of financial statements and documents must be made in accordance with the instructions provided in the application, namely:
- electronically (with a Visa, MasterCard or DinaCrad payment card) through the Serbian Business Registers Agency's special application. If you choose this payment method before the application is signed and submitted by the legal representative, the fee for publishing the statement and documents is automatically linked to the application and it is not necessary to submit proof of payment of the fee in the "Documentation" section.
- through a payment order or a transfer order (Payment Order), the reference number, fee amount, and the account to which the fee is paid must be entered in accordance with the provided instructions, in order for the payment to be linked to application.
- via the NBS IPS QR code available within the application, on the same page where the payment instructions are displayed. For this method of payment, it is necessary to have an active mBanking application.
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Payments made via a payment order or the NBS IPS QR code in accordance with the instructions are displayed in the system only on the following business day, after the Treasury Administration has transferred the money to the Agency’s bank account. Accordingly, if a payment has been made but has not been identified in the system by the time the application is signed, it is necessary to attach proof of payment of the fee within the relevant application, in the “Documentation” section, in order to enable the signing of the application. |
2. Fee amounts
The fee amounts for the processing and public disclosure of financial statements, statements of inactivity, documentation from Article 45 of the Law on Accounting, as well as voluntary audits are determined in accordance with the Decision on Fees for Registration and Other Services provided by the Serbian Business Registers Agency.
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Decision paragraph |
Description |
Fee amount |
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1. Processing and public disclosure of regular annual financial statements and Statistical reports (RAFS), Consolidated annual financial statements (CAFS) and Extraordinary financial statements (EFS) |
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1.1. |
RAFS of large and medium-sized legal entities, except for those large and medium-sized legal entities applying the Rulebook regulating the recognition, valuation, presentation and disclosure of positions in financial statements (the Rulebook) |
4,500 |
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RAFS of large and medium-sized entrepreneurs |
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RAFS of public companies no matter their size |
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RAFS of legal entities obliged to compile the CAFS |
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CAFS |
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1.2. |
RAFS of large and medium-sized legal entities applying the Rulebook |
1,800 |
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RAFS of small-sized legal entities |
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RAFS of small-sized entrepreneurs |
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RAFS of micro-sized legal entities except those other legal entities applying the Rulebook |
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1.3. |
RAFS of other micro-sized legal entities applying the Rulebook |
700 |
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RAFS of micro-sized entrepreneurs |
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1.4. |
EFS |
650 |
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2. Processing and public disclosure of Statements of inactivity |
400 |
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3. Processing and public disclosure of documents accompanying the RAFS/CAFS |
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3.1. |
Documents accompanying the RAFS of large and medium-sized legal entities |
4,500 |
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Documents accompanying the RAFS of public companies no matter their size |
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Documents accompanying the RAFS of small and micro-sized legal entities that submit the annual report on business activities in accordance with regulations |
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Documents accompanying the CAFS |
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3.2. |
Documents accompanying the RAFS of small and micro-sized legal entities except those entities that submit the annual report on business activities in accordance with regulations |
3,200 |
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Documents accompanying the RAFS of entrepreneurs subject to audits no matter their size |
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4. |
Restated RAFS |
fee from para. 1 + fee from para. 3 of the Decision |
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Restated CAFS |
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5. |
Voluntary audit |
3,200 |
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6. |
CAFS of a larger group of legal entities |
4,500 |
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7. Untimely submission of the financial statements, Inactivity statements, documents accompanying the financial statements and CAFS and documents of a larger group of legal entities |
basic fee |
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Processing and public disclosure of replacements of financial statements, Statistical reports and documents |
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8. |
Replacement of RAFS for obliged entities not subject to audits |
fee from para. 1 of the Decision |
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Replacement of EFS |
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9. |
Replacement of RAFS for entities subject to audits |
fee from para. 1 + fee from para. 3 of the Decision |
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Replacement of RAFS for obliged entities which submitted their voluntary audit |
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Replacement of CAFS |
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10. |
Replacement of Statistical reports, Replacement of documents and Replacement of special data accompanying the CAFS |
1,300 |
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The obliged entity that simultaneously submits a financial statement and documents referred to in Article 45 of the Law, or a voluntary audit shall pay a combined fee for the processing and public disclosure of the financial statement and the fee for the processing and public disclosure of the documents/voluntary audit. If the requests in question were submitted after the deadline for the submission of documents/voluntary audit, the fee for the untimely submission is increased by RSD 3,130, due to the delay in submitting the financial statement.
For overpaid or incorrectly paid fees, the obliged entity may submit a request for a refund, more details of which can be found here (in Serbian).