Serbia's APR Reminds Companies of July 31 Deadline for Financial Report Documentation

Serbia's Business Registers Agency (APR) has issued a reminder to parent companies regarding the upcoming deadline for submitting documentation alongside their consolidated annual financial reports for 2025. The final day for submission is July 31.

Companies are advised to use the APR's Special Information System for this process. If the consolidated financial report was published as complete and accurate, the required documentation can be submitted immediately after its public release by creating and submitting the "Documentation with KGFI" request. If any amendments were made to the published report, companies must use the "Corrected KGFI with Documentation" request.

For parent companies whose consolidated financial reports were initially published as incomplete or inaccurate, the APR requires the submission of a complete and accurate financial report along with the relevant documentation. This should be done simultaneously using the "KGFI and Documentation" request.

The agency also noted that companies failing to meet the July 31 deadline can still fulfill their legal obligation by submitting both the report and the required documentation together. However, these submissions will incur a late filing fee of 3,130 Serbian dinars, in addition to the standard fee. A final opportunity to submit these documents will be available until the end of 2026.

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The deadline for submitting documentation with consolidated annual financial reports for 2025 expires on July 31.