|Jelana Janjic||Gordana Vucenovic|
This new principle of verification of documents will be obligatory for all the companies as of January 1 2014, with the probation period of two months, during which both electronic and physical signatures will be applied, for everyone to be ready for March 1 2014, when only the electronic signatures will be valid.
What the electronic certified signatures will be used for?
Among others, these signatures will be used for signing the following documentation:
- Registration/deregistration of employees;
- Social insurance;
- VAT; and
- Other tax applications.
Who can have the electronic certified signature?
The right to obtain the certificate is guaranteed for every resident of Serbia who has permanent or temporary unique registration number (JMBG).
Who is authorised to issue the electronic certified signature?
There are four institutions authorised for issuing the certificates: the post office, the Halcom company, the Serbian Chamber of Commerce, and the police. Having in mind variety in the procedures and the prices, we highly recommend the police, given that the procedure is very simple, the certificated signature is obtained on the day of submission of the request, and it is free of charge. Depending on the certifying body, the signatures can be issued as an e-card, or USB.
What is the next step after obtaining the electronic certified signature?
Each company will have to deliver the list of signatures that will be used for the Central Registry and for Tax Authorities on the specially designed forms.
- Authorisation – used by central registry, for purposes of registration /deregistration of employees, social insurance, payroll issues in general. With this document, the legal representative of the company defines the degree of authorisation for the people with the electronic certified signatures: basic review, review of contributions, submission of applications, administrative authorisation and business authorisation. Authorisation is being signed by the legal representative, and verified by the stamp of the company. Along with the authorisation, the following documents should be rendered to the Central Registry :
- Copy of the Decision on registration from BRA
- Copy of the ID or passport of the Legal Representative of the Company
- Copy of the ID or the passport of each person that will be using electronic certified signature
- PEP form – used by the tax administration for purposes of VAT and other tax applications – with the list of authorised persons should be signed by the legal representative, and verified by the stamp of the company.
© 2019 Euromoney Institutional Investor PLC. For help please see our FAQ.