FAQ
Financial Statements

The financial statements must file:

• a natural person accounting in the simple bookkeeping system,
• a natural person keeping accounts in the double‑entry bookkeeping system,
• a legal person applying the double‑entry bookkeeping system.

You must file your financial statements for the previous year by 31st of March of the following year.

The financial statements for 2024 must be filed by 31st of March, 2025.

If you need to extend the deadline for filing your financial statements, file a tax deferral by 31st of March, 2025, which will automatically extend the deadline for filing financial statements in both simple and double‑entry bookkeeping system.

No attachments are required to accompany the financial statements.

Financial statements in both simple and double‑entry bookkeeping can only be filed electronically.

Yes, the obligation to file financial statements does not depend on the amount of income. A legal entity must always file a tax return and financial statements in double‑entry bookkeeping without exception.

No, an association / non‑governmental organisation that has no taxable business income is not required to file a tax return or financial statements.

No, associations and not‑for‑profit organisations have a specific type of financial statements that we will be happy to prepare for you as part of our accounting services.

In addition to the financial statements, you must also file an income tax return (for an individual or a legal entity).

If you want us to file the financial statements for you, please choose the E‑filing package in the first step. We will file the financial statements electronically for you.

If you do not dare to prepare financial statements, we recommend you to use a consultation with accountant.

Yes, the E‑filing package only covers electronic filing of tax returns. If you would like us to file your financial statements for you, please choose the E‑filing package when you prepare your financial statements.

If an error is detected, please return to the order via your personal account. Correct what you need and click through to the end of the order. Once completed, we will send you a new re‑generated financial statement free of charge.

To cancel the E‑filing authority, simply send a new power of attorney to another person to the tax office. The current power of attorney will be automatically cancelled and the new power of attorney will take effect.