YEAR 2025
The following table summarises the various stages involved in the preparation of the annual financial statements, the bodies responsible for compliance and the deadlines for approval of the annual financial statements.
Deadline table
| FULFILLMENT | RESPONSIBLE BODY | DEADLINE |
|---|---|---|
| Preparation of the draft financial statements and management report (when mandatory) | Board of Directors or Sole Director | At least 30 days before the day fixed for the quota/shareholders’ meeting |
| Receipt of the draft financial statements and management report | Board of StatutoryBoard of auditors and Statutory auditor, if different from the board of auditors | At least 30 days before the day fixed for the quota/shareholders’ meeting |
| Report on the Financial Statements | Board of auditors and Statutory auditor, if different from the board of auditors | At least 15 days before the day fixed for the quota/shareholders’ meeting |
| Filing at the company’s registered office of the financial statements with the following annexes: – directors’ report on operations – report of the board of statutory auditors – report of the statutory auditor (if any). | Various subjects | At least 15 days before the day fixed for the quota/shareholders’ meeting |
| Receipt of the call for the approval of the annual accounts by publication in the Official Gazette of the notice of convocation or in a daily newspaper | Quota/shareholders meeting | At least 15 days before the day fixed for the quota/shareholders’ meeting |
| Approval of the Financial Statements | Quota/shareholders meeting | Within 120 days of the end of the financial year (within 180 days in the case of a derogation) |
| Registration of the minutes of approval of the financial statements if they contain the resolution to distribute profits with the Revenue Office | Board of directors or Sole director | Within 30 days from the date of the minutes of the quota/shareholders’ meeting |
| Filing of financial statements and annexes with the Company Registry | Board of directors or Sole director | Within 30 days from the date of the minutes of the quota/shareholders’ meeting |
| Recording and signing the balance sheet in the inventory book | Board of directors or Sole director | Within three months from the date of filing of the tax return |