Deadline for submission of regular annual financial statements and fiscal balance sheet

Regular annual financial statements of legal entities whose business year ended on Dec. 31, 2018. should be delivered no later than June 30, 2019.
In addition to the regular annual financial statements, legal entities are obliged to submit to the Business Registers Agency the following documents:
– Decision on adoption of regular annual financial statements
– Decision on the distribution of profit, that is, covering the losses according to the regular annual financial statement
– Annual business report if they are obliged to compile it
– An audit report, if the legal entity has an obligation to audit the financial statements
The legal deadline for compiling and submitting the Fiscal Balance Sheet is 180 days from the date of expiry of the period for which the tax is determined. Bearing in mind that on June 29th, the deadline for filing a tax return for determining corporate income tax and Fiscal Balance Sheet for 2018 is the first following business day, i.e. July 1, 2019.