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📋 Annual Reports

Annual financial reports
in Serbia — done right

Balance sheet, income statement, corporate tax return — all prepared professionally and filed on time. No missed deadlines.

from 200 EUR
⚠️ YEAR-END RISKS

What happens if you miss filing?

Annual report deadlines in Serbia are strict — fines are significant.

Late APR filing (March 31)

Companies that miss the March 31 deadline for submitting the annual financial report to APR face automatic fines and public listing as non-compliant.

Fine: 100,000 — 3,000,000 RSD

Late tax return (June 30)

The corporate income tax return must be filed by June 30. Late filing triggers penalties and interest on any tax due, plus increased audit risk.

Fine: 100,000 — 2,000,000 RSD

Director personal liability

Directors can be held personally liable for non-compliance, with individual fines of 10,000 to 500,000 RSD and potential business restrictions.

Personal fine: 10,000 — 500,000 RSD
✓ WHAT WE PREPARE

Complete year-end package

Everything required by Serbian law — prepared and filed on your behalf.

Balance sheet

Complete statement of assets, liabilities and equity as of December 31. Prepared according to Serbian accounting standards (IFRS or simplified).

Income statement (P&L)

Revenue, expenses and net profit/loss for the full fiscal year. Clear presentation for management review and strategic planning.

Corporate tax return (PDP)

Corporate income tax return at 15% rate, including applicable deductions, credits, and transfer pricing documentation if needed.

Notes & statistical annex

Notes to financial statements and the mandatory statistical annex. All filed electronically with APR before the March 31 deadline.

FAQ

Frequently asked questions

What documents make up the annual financial report?

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The annual financial report includes a balance sheet, income statement (P&L), cash flow statement, statement of changes in equity, and notes to the financial statements.

What is the deadline for filing annual reports?

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The annual financial report must be filed with APR by March 31. The corporate income tax return (PDP) is due by June 30.

What are the penalties for late filing?

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Late filing penalties range from 100,000 to 3,000,000 RSD for companies. Directors can be personally fined 10,000 to 500,000 RSD.

Do sole traders need to file annual reports?

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Sole traders (preduzetnici) file a simplified annual report. Those on lump-sum taxation have minimal reporting obligations — we handle both.

Is the corporate tax return included?

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Yes, we prepare and file both the annual financial report (for APR) and the corporate income tax return (PDP form, for Tax Administration).

What is the corporate tax rate in Serbia?

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The corporate income tax rate in Serbia is 15%, one of the lowest in Europe. Various deductions and credits may reduce the effective rate further.

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