All instructions regarding the payment of fees (tariff number, fee amount, bank account to which the fee is paid) as well as monitoring the status of the fee can be found in the Agency's special information system via the link "Fee payment status/Payment instructions".
Fees for the processing and public disclosure of financial statements and documents
Method of fee payment
Payment of the fee for the processing and public disclosure of financial statements and documents can be made in two ways:
- 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), in which case the user must comply with the instructions regarding the payment of the fee (tariff number, fee amount, bank account to which the fee is paid) in order for the payment to be linked to application. Please note, if the payment was made, but it was not identified in the system until the moment of signing the application, it is necessary to attach the proof of payment of the fee in the Agency's Special Information System, in the "Documentation" section, in order to enable the signing of the application. The fee will then be linked to the application during processing.
| In accordance with the instructions, payments made through the "Payment Order" option are displayed in the system on the following day, after the Treasury Administration has transferred the money to the Agency's bank account. In this sense, if the payment was made "last minute" (the last day of the deadline for submitting the financial statement and documents), we recommend that you attach the scanned proof of the fee payment in the "Documentation" section, so that the application is submitted within the deadline. |
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) |
3,650 |
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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 |
1,460 |
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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 |
570 |
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RAFS of micro-sized entrepreneurs |
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1.4. |
EFS |
520 |
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2. Processing and public disclosure of Statements of inactivity |
310 |
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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 |
3,650 |
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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 |
2,610 |
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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 |
2,610 |
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6. |
CAFS of a larger group of legal entities |
3,650 |
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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 |
1,040 |
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The obliged entity that simultaneously submits a financial statement, 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.