Upon the expiration of the aforementioned Ordinance, those obliged to apply the Accounting Act are obliged to submit the annual financial statements for 2021 to the Financial Agency (FINA) according to the old (shorter) deadlines.
Following the above, the deadlines for submission of annual financial statements and accounting documents for 2022 to FINA are:
| SUBMISSION DEADLINE | |
|---|---|
| AFS for statistical purposes and other needs (balance sheet, profit and loss account, additional data) | April 30, 2022 |
| Statement of inactivity | April 30, 2022 |
| PUBLIC ANNOUNCEMENT | SUBMISSION DEADLINE |
|---|---|
| AFS | June 30, 2022 (ie within 6 months after the end of the entrepreneur’s business year) |
| Annual report (medium and large entrepreneurs) | June 30, 2022 (ie within 6 months after the end of the entrepreneur’s business year) |
| Audit report (if the company is subject to audit) | June 30, 2022 (ie within 6 months after the end of the entrepreneur’s business year) |
| Resolutions | June 30, 2022 (ie within 6 months after the end of the entrepreneur’s business year) |
| CONSOLIDATED FINANCIAL STATEMENTS | SUBMISSION DEADLINE |
|---|---|
| Consolidated AFS, annual report and audit report | September 30, 2022 (ie within 9 months after the end of the entrepreneur’s business year) |
The annual financial statements for public disclosure of branches of undertakings established in another EU Member State will also be submitted according to regular deadlines, ie within 6 months from the balance sheet date.
Regarding the submission of the income tax return and other supporting documentation for 2022, it is expected that the same will be submitted to the Tax Administration according to the regular deadline for submission – April 30, 2022.
