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.