Historic post, July 14, 2020. This post pertains to reporting obligations for the 2019 or 2020 fiscal year. Current deadlines and formats may differ from those at the time, so for the current year please see our tax resources page.
Note, September 2026. This is a 2020 notice concerning the July 31, 2020 deadline for the financial statements of the 2019 fiscal year. The deadline has passed. Directive No. 5, dated January 30, 2006, mentioned below, was issued in implementation of Law No. 8438/1998 on income tax, which is no longer in force and has been replaced by Law No. 29/2023. What is being handed over today, where and until when, he holds it. Our page on reviews and deadlines. The content below is retained for reference.
The General Directorate of Taxes brings to the attention of taxpayers that the deadline for submitting financial statements for the 2019 fiscal year is July 31, 2020.
Along with the accounting balance sheet and its annexes, the taxpayer is required to submit:
Documents submitted along with the balance sheet
- the authorized company expert's report (when this report is required by law or sub-legal acts),
- Inventory analysis of goods as of 12.31.2019,
- inventory of owned means of transport,
- lease agreements for the leased premises or proof of ownership of the property, as well as
- inventory of long-term assets (machinery and buildings) as of December 31, 2020, according to the attached form of Instruction no. 5 dated 01.30.2006, “On Income Tax,” as amended.
- Statement of Cash Flows.
- Statement of changes in equity.
- Statement of Performance (Income and Expense Statement) by Function.
- Statement of performance (income and expense statement) by nature.
- Statement of financial position.
