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Statement: The deadline for submission of annual financial statements

Published on: Apr 9, 2010 • 7:35 PM Author: Ministry of Finance
Ministry of Finance informs all legal entities registered in Montenegro, in accordance with the Law on Amendments to the Law on Accounting and Auditing from the 2008th year ( "Official Gazette of Montenegro, No. 80/08) annual financial statements to surrender the Central Registry Economic Court no later than 28th February of the current, the previous year.

Small legal entities are obliged to submit:
- Balance Sheet,
- Income statement and
- Statistical annex.

Medium and large legal entities provided:
- Balance Sheet;
- Income statement;
- Statement of cash flows;
- Statement of Changes in Equity;
- Accounting policies and notes to financial statements and
- Statistical annex.

All legal entities are obliged to submit financial statements in paper and electronic form.

Minimum fine for legal persons for failure of the entire set of reports ranging from twenty to tristastrukog the minimum wage in Montenegro (ie, from € 1100 to € 16,500), while the responsible person in legal entity penalty amounting to ten twenty times the minimum wage in Montenegro (ie from 550 € to € 1100).

For detailed information please contact the Department of structural reforms, accounting and audit, by phone at 382 20 224 454. ...

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