By when must an Annual Financial Report be prepared?
Companies subject to accounting obligations must prepare their Annual Financial Reports within nine months after the end of the financial year. This requirement applies in particular to companies that exceed certain turnover thresholds and are therefore subject to the accounting rules of the Austrian Commercial Code (UGB)
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Capital companies, disguised capital companies and private foundations must prepare their Annual Financial Reports within five months and – if a supervisory board exists – submit it to the supervisory board for review.
For specific types of entities such as insurance undertakings, cooperatives, associations or savings banks, additional statutory provisions apply regarding the preparation and disclosure of Annual Financial Reports.
Official information on deadlines and special regulations can be found on the website of the Federal Ministry of Justice (BMJ).
Example Extract from the Business Register
