Annual Financial Statements in Serbia (APR): 2026 Deadlines
For every company, the end of the business year brings one major obligation: the annual financial statements — preparing and filing them with the Serbian Business Registers Agency (APR). This is the moment the whole year of operations is “closed” into official reports that then become publicly available. A missed deadline or messy statements bring both fines and problems with banks, tenders and partners.
This guide explains what the statements cover, who must file, which reports go to APR, and — most importantly — the deadlines in the 2025/2026 cycle. (Serbian accountants call the whole package the završni račun.)
What the annual statements are
The annual financial statements are the set of year-end reports filed with APR. For most companies these are:
- Balance sheet — assets, liabilities and equity as of 31 December.
- Income statement — revenue, expenses and result (profit/loss) over the year.
- Statistical report and, depending on size, additional notes and reports.
They are filed electronically, through APR’s dedicated system (eDostavljanje), signed with a qualified electronic certificate.
Who must file
The obligation applies to legal entities and sole traders that keep double-entry books (d.o.o., joint-stock companies, and sole traders who keep books). The scope of reporting depends on the size classification (micro, small, medium, large).
Flat-rate sole traders (paušalac) do not file annual statements, because they keep no business books — only the KPO book. This is one of the practical advantages of the flat-rate regime, covered in our flat-rate vs company guide.
Deadlines for the 2025/2026 cycle
For a business year equal to the calendar year (1 Jan – 31 Dec 2025), the key deadlines are:
| Report / obligation | Deadline |
|---|---|
| Regular annual financial report (RGFI) for 2025 | 31 March 2026 |
| Statement of inactivity (for dormant obligors) | 31 March 2026 |
| Consolidated annual report (KGFI) | 30 April 2026 |
| Audit-obligor documentation (with RGFI) | 30 June 2026 |
| Audit-obligor documentation (with KGFI) | 31 July 2026 |
The logic repeats yearly — the report for 2026 is due by 31 March 2027. If the deadline is missed, statements may be filed late until the end of the following business year, but that already carries consequences (and, as a rule, fines).
Planning tip: don’t wait for March. Bookkeeping kept current through the year, with reconciled documentation, means the year-end statements are done calmly rather than at the last minute.
What precedes the statements
The annual statements are the “crown” of a full year of bookkeeping. Before them usually come:
- Stocktake (inventory) of assets and liabilities as of 31 December.
- Reconciliation with customers and suppliers.
- Depreciation and provisions.
- Final corporate income tax calculation (the tax return).
- Profit distribution decision, if a dividend is paid.
We handle all of this within accounting services — from bookkeeping through the year to filing the statements and the tax return. For non-residents extracting profit, see also VAT and tax for foreign companies.
Consequences of missing the deadline
- Fines for the company and the responsible person.
- A “did not file” status is publicly visible in APR and harms your credit standing — banks and partners check it.
- Problems with loans, tenders and status changes.
Frequently asked questions
Does a sole trader have to file annual statements? Only if they keep double-entry books. A flat-rate (paušalac) sole trader does not file financial statements with APR.
What if the company was dormant? Then a statement of inactivity is generally filed by the same deadline (31 March) instead of full statements.
Can I file the statements myself? Technically yes, through APR’s system with an electronic certificate. In practice an accountant prepares and files them, since they require correct bookkeeping for the whole year.
Are financial statements public? Yes. APR publishes them, so they are available to anyone checking your company’s standing.
How we help
We keep the books through the year, do the stocktake and reconciliations, and prepare and electronically file the financial statements and tax return — on time, without a March scramble. Contact us for a quote.
Note: this article is informational and current for the 2025/2026 cycle. Verify exact deadlines and the reporting scope for your company size on the APR website or with an accountant.