
Non-patrimonial legal entities that have chosen a financial year different from the calendar
year have the obligation to notify the territorial unit of the Ministry of Finance about the
chosen financial year at least 30 calendar days before the beginning of the chosen financial
year.
The newly established persons submit the respective notification within 30 calendar days
from the date of establishment.
Entities that have chosen for a financial year other than the calendar year have the obligation
to prepare and submit annual accounting reports on December 31 within 150 days from the
end of the calendar year.
The entities submit to the territorial units of the Ministry of Finance the annual accounting
reports on December 31, in paper format and in electronic format or only in electronic form,
having attached an extended electronic signature.
The issued order is applied starting with the annual accounting reports concluded on
December 31, 2021.