Submission of Consolidated Annual Account in paper form

Submission of consolidated annual account is performed according to the Law on Trade Companies. Trade Companies that have right to exercise a dominant influence in one or more companies, compile and publish a consolidated annual account and consolidated financial statements every year and are obliged to submit them to the Registry of Annual Accounts within the legally determined deadline in accordance with the legislation.

The database are comprised of the non-financial sector, financial sector and insurance companies. Medium- sized and large entities submit annual accounts only electronically, while micro- sized and small entities have the opportunity to submit a consolidated annual account in paper form.

 Consolidated annual accounts in paper form are submitted to the Central Registry Counters, comprised of:

• Balance sheet (Financial Statement)
• Income statement (Income statement / Profit and Loss Statement and Statement of comprehensive income)
• State records - DE form
• Form for revenue structure per activity- SPD
• Explanatory notes
• Certificate of an accountant/ an authorized  accountant issued by ISOS
• Applicant Statement under moral, material and criminal responsibility for the accuracy and truthfulness of the data presented in the annual accounts and financial report.
• Proof of payment

Additional information regarding the service, the tariff as well as the required documents and prerequisites may be found in our manuals, instructions and procedures for use. 

The size of an entity may be check at the following location.

 Note: Only micro- sized and small entities can submit a consolidated annual account in paper form.