The Law on Accounting obliges all legal entities and entrepreneurs to submit financial reports to the Serbian Business Registers Agency (SBRA) exclusively via the Internet in an electronic form, using the Agency Special Information System (PIS FI Agency), signed with a qualified electronic signature of the legal representative.

Work on the application for compiling and submitting a financial report

From January 31, 2023, the Serbian Business Registers Agency has enabled taxpayers to work on the application for compiling and submitting financial reports, i.e. documentation for the FY 2022, which is available on the Agency portal with eServices, which is accessed through the System for centralized registration of users, within the PIS Agency.

Additional information

On the website of the Serbian Business Registers Agency, you can find information related to the following:

  • The method of entering financial reports i.e. prescribed documentation,
  • The process of compiling and submitting individual types of requests,
  • Signing with a qualified electronic signature of a legal representative in electronic form via the Internet. 

Additionally, information regarding legal deadlines, fees for processing and publication of requests, the scope of financial reports and the rules of their calculation-logical control, the method of classifying legal entities and entrepreneurs, i.e. economic units, the application of accounting regulations and the practice of determining the obligation to audit and submitting prescribed documentation are available are on the SBRA’s website.

New users

New users who have yet to have accounts on the SBRA’s System should register their user accounts on the Electronic Identification Portal (eID.gov.rs). Upon registration, they log in to the APR portal through an account from the eID.gov.rs portal.

Existing users can use their old accounts created in the Agency’s System until June 1, 2023, at the latest. After that, access to the application for compiling and submitting reports or documentation will be available only with an account registered on the eID.gov.rs portal.