Business entities, as creators of archival records and documentary material, are obliged to ensure proper recording, classification, archiving, and preservation of documentation generated in the course of their operations, in accordance with the form in which such documentation was originally created.
E-archiving is not a mandatory legal obligation for all business entities:
- Entities that do not generate documentation in electronic form may continue to archive such documentation in paper form. Documentation delivered exclusively in electronic form by public authorities (e.g. tax assessments, CROSO filings, financial statements, etc.) is considered originally electronic documentation and must be retained in electronic form, without alterations that could compromise its integrity.
- The e-archiving system is currently being primarily implemented within public authorities, while there is no general obligation for private sector entities to adopt software solutions for archiving.
Submission of the Archival Book for 2025:
- A transcript of the archival book for 2025 must be submitted to the competent public archive no later than 30 April 2026.
- The archival book is submitted via the E-Archive application, a centralized electronic platform for filing the List of Categories of Archival Records and Documentary Material, as well as the archival book in Excel format: portal.earhiv.gov.rs
- Registration of a legal entity in the E-Archive system is carried out using a qualified electronic certificate of the legal representative, who assumes the role of system administrator and may designate an authorized person (archivist). One individual may perform multiple roles, in accordance with the internal organization of the entity.
- The following general acts must be submitted together with the archival book: General act governing the recording, classification, archiving, and preservation of archival records and documentary material, List of categories of archival records and documentary material with retention period and General act governing the recording, protection, and use of electronic documents.
- The new archival book template provides separate sections for paper documentation (expressed in linear meters) and electronic documentation (expressed in megabytes). Entities are required to upload the archival book for the current year and may optionally upload archival books for previous years, enabling systematic monitoring of retention periods and future obligations.
- Archival material of permanent value must be retained indefinitely, including founding and status-related documents, registration decisions, decisions of governing bodies, general and normative acts, key employment records, as well as the archival book and the list of categories. Other documentation is retained in accordance with prescribed retention periods, typically 20, 10, 5, or 3 years, depending on its type and significance.
For additional information or consultations, the Tasić & Partners team is at your disposal.