The obligation and way of conducting the stocktaking are regulated by the Law on Accounting (“Official Gazette of RS”, No. 73/2019 and 44/2021 – other law) and the Rulebook on the manner and deadlines for conducting the stocktaking and synchronizing the bookkeeping situation with the actual situation (RS Gazette, No. 89/2020).
- The deadline for submitting the Regular Census Report for 2021 for adoption is January 30, 2022.
- The deadline for the adoption of the Decision on the adoption of the Report on the conducted regular stocktaking for 2021 is January 30, 2022.
- The calculation of VAT on determined deficits is done in the calculation of VAT for the month of January 2022