{"id":3217,"date":"2025-06-08T07:52:01","date_gmt":"2025-06-08T07:52:01","guid":{"rendered":"https:\/\/accres.eu\/accres_html\/?p=3217"},"modified":"2025-06-08T07:52:02","modified_gmt":"2025-06-08T07:52:02","slug":"annual-report-deadline","status":"publish","type":"post","link":"https:\/\/accres.eu\/en\/kogda-srok-podachi-godovogo-otcheta\/","title":{"rendered":"What is the Deadline for Submitting the Annual Report for 2024?"},"content":{"rendered":"
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When is the deadline for submitting the annual report for 2024 if the company\u2019s financial year is the same as the calendar year?\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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In general, the deadline for the annual report is 6 months<\/strong> from the end of the business year. The business year of the company is set out in the corporate charter.<\/span><\/p>

Example<\/i><\/strong><\/p>

If, according to the company\u2019s Articles, the financial year begins on January 1 and ends on December 31, the end of the financial year will be December 31, 2024. This means that you and your accountant must submit the annual report by 30.06.2025<\/strong>.<\/span><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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When is the deadline for the annual report if the business year is different from the calendar year?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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In this case, the deadline is still 6 months from the end of the business year.<\/span><\/p>

Example<\/i><\/strong><\/p>

If, according to the Articles of Association, the financial year begins on July 1 and ends on June 30, then the end of the financial year will be June 30, 2024. In this case, you and your accountant must submit the annual report by 31.12.2024<\/strong>.<\/span><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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What is the deadline if the company was established at the beginning of 2024?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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If the company was established before June 30, 2024, the deadline for submitting the annual report is 6 months from the end of the financial year. If the financial year coincides with the calendar year, this means the report must be submitted by June 30, 2025.<\/span><\/p>

Example<\/strong>\u00a0<\/span><\/i><\/p>

If the company was established on February 15, 2024, and the financial year runs from January 1 to December 31, the end of the financial year is December 31, 2024. In this case, the annual report must be submitted by 30.06.2025<\/strong>.<\/span><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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What is the deadline if the company was established in the second half of 2024?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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If the company was established after June 30, 2024, the deadline for submitting the annual report is 6 months from the end of the financial year. If the financial year coincides with the calendar year, this means the report must be submitted by June 30, 2026.<\/span><\/p>

Example<\/i><\/strong><\/p>

If the company was registered on July 1, 2024, and the financial year matches the calendar year, the company is allowed to combine the period from July 1, 2024, with the following full year. This means the first annual reporting period would be from July 1, 2024, to December 31, 2025. In this case, you and your accountant must submit the report by 30.06.2026<\/strong>.<\/span><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

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