We use the opportunity to remind all companies of the obligation to submit the transcript of the archive book for 2023, which, bearing in mind that the e-archive is not yet available, can be submitted in paper form, within the legal deadline until April 30, 2024.
The transcript of the archive book for the year 2024 will be submitted exclusively electronically, through the e-archive system. Given that companies will only continue to fulfill the obligation to submit copies of the archive book, only in a changed form, the aforementioned will not affect the way of storing and archiving documentation, given that the obligation to enter and archive documentation through the electronic e-archive system exists only for state, that is, public entities, while private companies will continue to choose and arrange the way of creating and storing documentation – whether it will be in paper or electronic form, with the application of appropriate systems to ensure the integrity and durability of documentation. The above, of course, does not apply to certain documents that, according to special regulations, must be made in electronic form (such as foundation registration applications, tax returns, etc.).
However, the storage and archiving of documentation that must be created in electronic form will be transferred to state bodies, i.e. public agencies that receive such documentation that will be obliged to store and archive it through the e-archive system, which further means that economic entities will no longer have such obligations. On the other hand, the above is without impact on documentation that must still be made in paper form, such as documentation from employment relationships, and which must be preserved in the specified form in accordance with the prescribed retention periods.