Legal entities and entrepreneurs prepare and submit the financial statements and documents for the public disclosure exclusively electronically, using a special information system of the SBRA signed with the qualified electronic signature of the legal representative and all instructions regarding the payment of fees (account to which the fee is paid, payment code, fee amount), as well as the monitoring of the status of the fee playment, are received by the information system through the link "Status of payment request / payment instruction".
For the public disclosure of a financial statement and documents referred to in Article 34 of the Law on Accounting, or for a statement of inactivity, the reporting entities are required to pay a fee in accordance with the Decision on Fees.
|
Type of statement/filing entity
|
Fee (in RSD) |
|
|
1. |
Regular annual financial statements |
|
|
1.1 |
Large, medium and small-sized legal entities subject to audits |
6,000 |
|
1.2 |
Small legal entities that are not required to have audits |
3,000 |
|
1.3 |
Micro legal entities and entrepreneurs subject to audits |
3,000 |
|
1.4 |
Micro legal entities except other legal entities |
1,200 |
|
1.5 |
Micro legal entities and entrepreneurs |
500 |
|
2. |
Statements of inactivity |
300 |
|
3. |
Consolidated annual financial statements |
6,000 |
|
4. |
Extraordinary financial statements |
500 |
|
5. |
Financial statements (regular, statement of inactivity, consolidated and extraordinary) filed after the deadline |
basic fee depending on type of statement/filing entity + 3,000 |
|
6. |
Replacement of financial statements |
|
|
6.1 |
Replacement of the complete set of financial staments (forms and documents) |
basic fee depending on type of statement/filing entity |
|
6.2 |
Replacement of documents attached to financial statements |
1,000 |