Under the Accounting Act, enterprises are required to publish their annual financial statements, the consolidated financial statements and the annual reports adopted by the general meeting of the shareholders (or sole shareholder), as follows:
- by all traders within the meaning of the Commercial Act - till 30 September for the previous year, by means of an application for announcement in the TRRNPLE at the Registry Agency;
- by NPLEs with public benefit status - till 30 September for the previous year, by means of an application for announcement in the TRRNPLE at the Registry Agency.
In this respect, it should be taken into account the obligation for enterprises that did not operate during the reporting period to submit a Declaration till 30.06, under art. 38, para. 9, p. 2a of the Accounting Act, that they did not carry out activity during the reporting period.
State fee to the TRRNPLE for the submission of this Declaration is not due, as well as for Annual reports announcement. The declaration may be filed solely by the Manager (representative) of the Company or by an attorney expressly authorised for that purpose. The accountant is excluded from the rightful persons to file a declaration of lack of accounting activity. The latter has rights, with a power of attorney certified by a notary, to submit for publication the Annual Financial Report created by him.
As of 30.12.2019 there is an official template of the Declaration, which should be filed one time, not yearly, if it has already been submitted and the Company continues to be non-active.
The statement is current to date 01.03.2023.