Annual report deadline for 2021 - AMS Group

Annual report deadline for 2021

When is the deadline for filing the 2021 annual report if the business year is 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 business year will be 31.12.2021 and you and your accountant need to file an annual report by 30.06.2022.

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 the annual report if the company was set up at the beginning of 2021?

If the company was set up before 30.06.2021, the deadline for the annual report is 6 months from the end of the business year, i.e. if the business year is the same as the calendar year - 30.06.2022.

Example 

The company was set up on 15.02.2021. The business year is from 01.01 to 31.12. This means that the end of the business year is 31.12.2021 and you and your accountant have to submit the annual report up to 30.06.2022.

When is the deadline for the annual report if the company was set up in the second half of 2021?

If the company was set up after 30.06.2021, the deadline for the annual report is 6 months from the end of the business year, i.e. if the business year is the same as the calendar year - 30.06.2023.

Example

The company was set up on 01.07.2021 The business year is the same as the calendar year. This means that the company may include the period from 01.07.2021 in the period of the next full year, i.e. combining it with the year 2022. The business period of the first annual report would be from 01.07.2021 to 31. 12.2022, and you and your accountant have to submit the annual report up to 30.06.2023.