A detailed AS LEGATT update explaining the practical impact for businesses in Serbia, with preparation steps, controls and management recommendations. This guide explains how to organise responsibilities, documentation and internal controls so that compliance supports, rather than interrupts, day-to-day operations.
Create a document map
List the periods, transactions, contracts and records that may be requested.
A practical procedure should specify who prepares the data, who reviews it, who authorises the final action and where evidence is stored. Internal deadlines should be earlier than statutory deadlines, and exceptions should be documented rather than handled informally.
- Assign a responsible person and a backup.
- Use a short control checklist before submission or payment.
- Reconcile records with an independent source.
- Keep proof of approval, submission and payment.
Reconcile key data
Compare tax returns, ledgers, bank statements, SEF and supporting documents.
A practical procedure should specify who prepares the data, who reviews it, who authorises the final action and where evidence is stored. Internal deadlines should be earlier than statutory deadlines, and exceptions should be documented rather than handled informally.
- Assign a responsible person and a backup.
- Use a short control checklist before submission or payment.
- Reconcile records with an independent source.
- Keep proof of approval, submission and payment.
Define communication
Appoint one person to coordinate requests and maintain a register of delivered documents.
A practical procedure should specify who prepares the data, who reviews it, who authorises the final action and where evidence is stored. Internal deadlines should be earlier than statutory deadlines, and exceptions should be documented rather than handled informally.
- Assign a responsible person and a backup.
- Use a short control checklist before submission or payment.
- Reconcile records with an independent source.
- Keep proof of approval, submission and payment.
Explain unusual transactions
Prepare business explanations and evidence for non-routine transactions.
A practical procedure should specify who prepares the data, who reviews it, who authorises the final action and where evidence is stored. Internal deadlines should be earlier than statutory deadlines, and exceptions should be documented rather than handled informally.
- Assign a responsible person and a backup.
- Use a short control checklist before submission or payment.
- Reconcile records with an independent source.
- Keep proof of approval, submission and payment.
Protect deadlines
Track every request and response date and retain proof of submission.
A practical procedure should specify who prepares the data, who reviews it, who authorises the final action and where evidence is stored. Internal deadlines should be earlier than statutory deadlines, and exceptions should be documented rather than handled informally.
- Assign a responsible person and a backup.
- Use a short control checklist before submission or payment.
- Reconcile records with an independent source.
- Keep proof of approval, submission and payment.
After the audit
Record findings and improve procedures, even when no material irregularity is identified.
A practical procedure should specify who prepares the data, who reviews it, who authorises the final action and where evidence is stored. Internal deadlines should be earlier than statutory deadlines, and exceptions should be documented rather than handled informally.
- Assign a responsible person and a backup.
- Use a short control checklist before submission or payment.
- Reconcile records with an independent source.
- Keep proof of approval, submission and payment.
How AS LEGATT can help
AS LEGATT helps clients connect accounting, tax, administration and internal processes into one transparent system. Support is adapted to the company’s size, activity and existing way of working—from a review of a specific issue to implementation of procedures and recurring controls.