Extension of deadlines for submission of annual financial statements in 2022

In 2022, as well as in 2021, the deadlines for the preparation, approval and submission of annual financial statements were extended by 3 months. The annual financial statements must be provided to shareholders by September 15, approved by the shareholders' representative body by September 30, and sent to the National Court Register by October 15, 2022.

These deadlines apply to limited liability companies, joint stock companies, other commercial and non-profit organizations, income taxpayers and, if their financial year coincides with the calendar year and ended on December 31, 2021.

Actions	Standard terms	Deadlines in 2022
Date of balance / preparation of financial statements	Dec. 31	Fiscal year ending after September 29, 2021, but not later than April 30, 2022 (commitments did not expire before March 31, 2022)
Closing of accounting books for 2021	Within 3 months from the balance date	June 30, 2022
Preparation of a report on turnovers and account balances for 2021	Within 85 days from the balance date	March 26, 2022
Preparation / signing of the annual financial statements for 2021	Within 3 months from the balance date	June 30, 2022
Providing shareholders with annual reports	Not later than 15 days before the date of the meeting	No later than September 15, 2022
Approval of the annual reporting by the representative body	Not later than 6 months from the reporting date	September 30, 2022
Final closing of accounting books for 2021	Within 15 days from the date of approval of financial statements	Until October 15, 2022 (dated to October 17, 2022)
Submission of approved reporting to the National Court Register	Within 15 days from the date of approval of financial statements	Until October 15, 2022 (dated to October 17, 2022)

The submission of the annual income tax form CIT-8 on income (losses) for the previous year and the payment of tax was postponed from March 31 to June 30, 2022.

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