The Serbian Business Registers Agency (SBRA) reminds entities subject to audit that are compiling a regular annual financial statement (RAFS) as at 31 December 2024, that 30 June 2025 is the deadline for submitting the documentation accompanying that statement. Documentation may also be submitted after the deadline, but no later than the end of the year, in which case the basic fee shall be increased by RSD 3,130 due to late submission.
The documentation referred to in Article 45 of the Law on Accounting may only be submitted after the RAFS for 2024 has been publicly disclosed as complete and numerically accurate, by generating and submitting a new request via the SBRA’s Special Information System:
- “Documentation Accompanying the RAFS”, or
- “Restated RAFS with Documentation” ─ if changes have been made compared to the publicly disclosed RAFS.
Entities subject to audit whose RAFS has been disclosed as incomplete and numerically inaccurate, or for whom a notice has been published stating that the statement could not be disclosed due to an unpaid fee, may repeat the submission process by the end of the year, by submitting the RAFS together with the documentation via the request titled “RAFS and Documentation”, with payment of the increased fee due to the late submission of the RAFS or the accompanying documentation. The same request must also be generated and submitted via the system by entities subject to audit that have not yet submitted the RAFS.
Legal persons and entrepreneurs not subject to audit, whose RAFS for 2024 has been disclosed as complete and numerically accurate, and who wish to submit a voluntary audit report for the purpose of public disclosure, may do so by 30 June 2025 via the request titled “Voluntary Audit”. Exceptionally, if the audit report relates to a financial statement that differs in content from the RAFS already disclosed as complete and numerically accurate, the legal person or entrepreneurs is required to submit a replacement financial statement along with the voluntary audit via the request titled “Replacement of the Regular Annual Financial Statement with Voluntary Audit”.
All necessary information regarding the submission of these types of requests is available on the SBRA website, under the Register of Financial Statements. For specific inquiries, entities may contact the following email addresses:
- finizvestaji@apr.gov.rs – for additional questions and clarifications regarding the submission of documentation;
- sd@apr.gov.rs – for issues related to access to the SBRA’s Special Information System, as well as the signing of requests or documentation.