- On March 31, 2023, the deadline was the submission of the income tax return and financial statements for the 2022 fiscal year.
- Financial statements are submitted electronically, in a scanned PDF format (signed and sealed) and in Excel format.
- The standard reporting formats (SKK, IFRS) below are general templates, not limited to the year 2022.
- The exact deadline and requirements for the current year change every year, so please check our updated post.
On March 31, 2023, the General Directorate of Taxes reminded taxpayers that it was the deadline for filing and paying the corporate income tax return and financial statements for the 2022 fiscal year. The financial statements were submitted electronically in PDF format (scanned, signed, and sealed by the administrator) and in Excel format, together with the explanatory notes and, when required, the report of the authorized accounting expert.
Read also: Financial statements: what is required from your business and by when., for deadlines, category limits, and current fines.
Why does it matter today?
The structure of reporting formats—GAAP for micro, small, and medium entities, IFRS for public interest entities—remains a useful starting point each year, but always verify that the administration has published an updated version of the form for the current year before using it.
Download the standard reporting formats (general templates):
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
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