FINANCIAL STATEMENTS OF LEGAL ENTITIES
DEADLINES FOR FILING FINANCIAL STATEMENTS
Dear Sir/Madam,
Please be reminded that the Accounting Act imposes strict deadlines for filing financial statements due for publication:
- Legal entities and/or entrepreneurs must submit their regular annual financial statements for the reporting period to the Business Registers Agency (hereinafter the Agency) for statistical purposes and in order to be published by 31st March of the following year.
- Legal entities whose accounting period differs from the calendar year must submit their regular annual financial statements for the reporting period to the Agency to be published within 3 (three) months of the balance sheet date. Regardless of this special deadline for final financial statements, financial statements intended for statistical purposes for the current year need to be filed to the Agency by 31st March of the next year.
- Entities required to produce consolidated financial statements have to do it before 30th April of the next year.
- Special-purpose financial statements are due to be filed within 60 days of the balance sheet date.
As you already know, once the financial statements are imported into the special information system of the Agency, they need to be signed using a qualified electronic signature, i.e. certificate, of the legal representative and transmitted to the Agency in electronic form.
The due date for regular annual financial statements for Fiscal Year 2021 being 31st March 2022, we kindly remind you to check the validity of your qualified electronic signature now, so as to make sure it is ready to use at the time of signing.
Best regards,
PROFIT PLUS WEST BALKANS D.O.O. BEOGRAD
78, Vojvode Stepe Street, apartment no. 10, 2nd floor
11042 Belgrade, Republic of Serbia
Tel: +381 11 4252 150
Fax: +381 11 4252 160
Email: office@profitplus.rs
Website: www.profitplus.rs
