As of 31 January 2024, the Serbian Business Registers Agency has enabled obliged entities to work in the application for compiling and submitting financial statements, i.e. documentation for 2023, available via the Agency's Special Information System (“PIS”).

On the Agency's website, texts have been updated for all types of applications through which financial statements can be submitted, as well as the prescribed documentation, user instructions for compiling and submitting a specific type of statement, as well as technical instructions for using the Records of Obliged Entities, submitting inactivity statements, regular annual financial statements and other types of financial statements and the accompanying documentation and their replacement. Moreover, technical instructions for using the Application for compiling and submitting financial statements, i.e. documentation, signing the statement with a qualified electronic signature or cloud certificate and instructions for paying the corresponding fee have also been published on the Agency's website. Furthermore, information is also available regarding the legal deadlines for their submission, fees for processing and publication of applications, the scope of the financial statement and the rules of their accounting-logical control, the manner of classifying legal entities and entrepreneurs, i.e.  real sector consolidated groups, the implementation of accounting regulations and the manner of determining the audit obligations and submission of prescribed documentation, etc.

The Agency has also launched the external portal "Records of Obliged Entities", within the PIS system, through which entities obliged to submit financial statements can submit complaints, if the data contained in that record is not up-to-date. Through that portal, the registration/de-registration of entrepreneurs who keep double-entry bookkeeping and whose data is kept in the registers and records of the Agency, or which are available to the Agency, is carried out in an almost identical way.

You can read more on the new manner of updating the Records of Obliged Entities on the Agency's website here.

We invite the obliged entities to check the up-to-dateness of the data in the Records of Obliged Entities before compiling and submitting the applications. Furthermore, entrepreneurs who, in 2023, started keeping business books according to the double-entry bookkeeping system are hereby invited to record themselves in the Records as well.

Moreover, the Agency hereby invites its customers to email any additional questions they might have to the following e-mail addresses:

  • - for complaints dealing with updating the status data,
  • - for issues related to the application of the PIS FI system, access to the system or problems with signing,
  • - for requests for additional explanations regarding the submission of statements.


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