Annual Financial Statements — Deadlines, content and filing
Annual financial statements are the set of financial reports every commercial company must prepare and file for each fiscal year. Includes balance sheet, income statement and supplementary notes.
Definition
Annual financial statements are the set of financial reports every commercial company must prepare and file for each fiscal year. Includes balance sheet, income statement and supplementary notes.
Details
Filing deadline: by February 28 (to Central Registry) and by March 15 (tax balance to UJP). Small entities file simplified reports. Non-filing carries a 500–2,000 EUR penalty. Audit is mandatory for medium and large entities.
Example
DOOEL 'Code Plus' files: balance sheet + income statement by 28.02.2026 to the Central Registry, and the tax balance (DB) by 15.03.2026 to UJP.