Table summarising the compan’s commercial obligations
Period since year end close | Comments | |
---|---|---|
Preparation of the Annual Accounts | 3 months | The preparation is carried out by the directors. |
Legalisation of the accounting | 4 months | At the Mercantile Register that presides over the registered office |
Approval of the annual accounts by the Annual General Meeting | 6 months | Ordinary Shareholders’ Meeting |
Presentation of Corporation Tax | 6 months + 25 days | At the tax authorities in each region |
Filing of: Annual accounts, certificate from the Ordinary Shareholders’ Meeting and, where applicable, audit, etc. | 1 month after the approval of the accounts by the Annual General Meeting. |
5th edition · 2023