Deadline for filing regular annual financial reports for 2018 set for June 30, 2019

Article 33 of the Law on Accounting (Official Gazette of the Republic of Serbia, no. 62/2013 and 30/2018) proscribes that regular annual financial reports of those whose business year ends on December 31 are to be filed by the next year's June 30, unless otherwise regulated by a special law. This means that the final date for the filing of regular annual financial reports for 2018 was June 30, 2019.

Under the Law on Accounting, along with regular annual financial reports, legal entities must file to the Business Registers Agency the originals of:

– the decision on adopting regular annual financial reports;
– the decision on the distribution of the profit and the covering of losses under the regular annual financial report, if it is decided for the profit to be distributed or for the losses to be covered;
– the annual business report in line with this law (if they are obliged to prepare it under the Law on Accounting).

In addition to the listed documentation, legal entities which are obliged to have their financial reports audited under the pertinent law must also file to the Business Registers Agency the original auditing report, prepared in line with the law and international auditing standards, along with the audited financial reports.

Agencija za privredne registre Beograd

Law on Accounting

annual financial reports