List of Categories of Registry Material: What It Is, How to Create It, and Why It's Mandatory

List of Categories of Registry Material: What It Is, How to Create It, and Why It's Mandatory

What Is the List of Categories of Registry Material?

The List of Categories of Registry Material with Retention Periods is a mandatory internal document that every legal entity and entrepreneur in Serbia must adopt. It contains all types of documentation created during business operations, along with the periods for how long each type must be retained.

Without this document, a company cannot legally:

  • Maintain an archive book
  • Destroy documentation with expired retention periods
  • Organize archives in the prescribed manner

Legal Basis

The obligation to create the Category List is prescribed by Article 11 of the Law on Archival Materials and Archival Activities ("Official Gazette RS", No. 6/2020):

"The creator and holder of registry material and archival materials is obligated to adopt a list of categories of registry material with retention periods, with prior approval from the competent archive."

This means the List must not only exist but must be approved by the competent territorial archive.

What Does the Category List Look Like?

The List is typically organized in tabular form:

Classification Mark Category Name Retention Period
01Founding documentation (statute, registration decision)Permanent
02Normative acts (regulations, decisions, orders)Permanent
03HR documentation (employment contracts, decisions)Permanent
04-01Financial statements (balance sheet, income statement)Permanent
04-02Outgoing invoices10 years
04-03Incoming invoices10 years
05Tax documentation (filings, decisions)5 years
06Accounting documents (journal entries, statements)5 years
07Commercial contracts (with clients, suppliers)10 years after expiry
08General business correspondence2 years
09Technical documentationPermanent
10OHS documentation (occupational health and safety)40 years

This is just an example — your List must reflect the actual types of documentation created in your company.

How to Create a Category List: Step by Step

1. Identify All Document Types

Go through all sectors and departments. Ask employees what documents they create or receive. Don't forget electronic documentation — e-invoices, emails, digital contracts.

2. Determine Retention Periods

For each document type, determine the retention period based on:

  • Legal requirements (Accounting Law, Labor Law, tax laws)
  • Internal business needs
  • Recommendations from the competent archive

3. Organize Into a Classification System

Assign classification marks to each category. Use a numerical system that is logical and easy to use.

4. Adopt by Internal Decision

The director or authorized person issues a Decision on adoption of the Category List.

5. Submit to the Competent Archive for Approval

Send the List to your competent territorial archive. The archive may approve the List or request modifications. Only upon receiving approval does the List become valid.

Common Problems

  • Generic lists copied from the internet — Each company must have a list tailored to its activities
  • Omitting electronic documents — E-invoices, electronic contracts, and digital correspondence must be included
  • Not updating when activities change — If the company expands or changes its activity, the List must be updated
  • No archive approval — A List without approval has no legal force

How Arhivix Helps

Arhivix automatically categorizes documents according to your Category List as soon as you upload them. Retention periods are tracked automatically, and the system notifies you when documentation expires and when it's time to submit a destruction request.

Stop managing records manually. Let Arhivix do it for you — automatically, precisely, and in compliance with the law.