According to the official notice of the Serbian Business Registers Agency, the preparation and electronic submission of financial statements, together with the accompanying documentation for the 2025 financial year, has been enabled as of 30 January 2026. The Law on Accounting requires that financial statements be submitted electronically with the mandatory use of a qualified electronic signature, which is why filing is carried out through the Serbian Business Registers Agency’s Dedicated Information System
Deadlines for preparation and submission of financial statements:
For entities whose financial year coincides with the calendar year (balance sheet date – 31 December 2025), the Accounting Law sets the following key deadlines:
- The annual financial statements and the statistical report must be submitted no later than 31 March 2026;
- A statement of inactivity, where the statutory conditions are met, must be submitted no later than 31 March 2026;
- Consolidated annual financial statements must be submitted no later than 30 April 2026.
For entities whose financial year differs from the calendar year, the annual financial statements must be submitted to the Serbian Business Registers Agency within three months from the balance sheet date, in accordance with the Accounting Law.
Deadlines for submission of supporting documentation and statutory audit materials:
Where a legal entity is subject to a statutory audit within the meaning of the Audit Law, it must, in addition to the financial statements, submit the documentation prescribed by the Accounting Law, such as the auditor’s report, the resolution on the adoption of the financial statements or a statement that the financial statements have not been adopted, as well as other statutory documentation depending on the status of the reporting entity.
- Supporting documentation for the annual financial statements must be submitted no later than 30 June 2026;
- Supporting documentation for consolidated annual financial statements must be submitted no later than 31 July 2026.
Adoption of financial statements:
Annual financial statements are adopted by the competent corporate body, as a rule the shareholders’ meeting (general meeting). Under the Company Law, the ordinary annual meeting must be held no later than six months after the end of the financial year, which, for a calendar-year entity, in practice means by 30 June 2026.
Practical significance of adoption:
- Until the annual financial statements are adopted, it is not possible to validly pass a resolution on profit distribution.
- If the financial statements are not adopted by the expiry of the statutory deadline for holding the ordinary annual meeting, additional restrictions apply, and it is not possible to adopt a resolution on the distribution of an interim dividend.
For additional information or consultations, the Tasić & Partners team is at your disposal.