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.