When is the deadline for submitting the annual report for 2022, if the financial year is a calendar year?
In general, the deadline for the annual report is 6 months from the end of the business year. The business year of the company is set out in the corporate charter.
Example
The business year of the company, according to the charter, begins on 01.01 and ends on 31.12. This means that the end of the financial year will be 31.12.2022 and you and your accountant need to submit the annual return by 30.06.2023.
When is the deadline for the annual report if the business year is different from the calendar year?
In this case, the deadline is still 6 months from the end of the business year.
Example
The company's business year, according to the articles of association, begins on 01.07 and ends on 30.06. This means that the end of the business year will be 30.06.2022 and you and your accountant need to file the annual report by 31.12.2022.
When is the deadline for submitting the annual report if the company was only established at the beginning of 2022?
If the company was established before 30.06.2022, then the deadline for submitting the annual report will be 6 months from the end of the financial year, i.e., if the financial year coincides with the calendar year - 30.06.2023.
Example
The company was established on 15.02.2022. Financial year from 01.01 to 31.12. This means that the end of the financial year will be 31.12.2022 and you and your accountant need to file a report by 30.06.2023.
When is the deadline for submitting the annual report if the company was established in the second half of 2022?
If the company was established after 30.06.2022, then the deadline for submitting the annual report will be 6 months from the end of the financial year, i.e., if the financial year coincides with the calendar year - 30.06.2024.
Example
The company was registered on 01.07.2022. The business year is the same as the calendar year. This means that the company has the right to include the period from 01.07.2022 into the period of the next full year, i.e. merging it with 2023. Then the business period of the first annual report would be from 01.07.2022 to 31.12.2023, and you and your accountant need to submit the report by 30.06.2024.