Issued pursuant to Article 15zzh § 1 “anti-crisis shield". The executive regulation of the Minister of Finance of March 31, 2020 extended the deadlines referred to in the Accounting Act. The full name of the regulation's act is: Regulation of the Minister of Finance of March 31, 2020 on defining other deadlines for fulfilling the obligations in the scope of registration and for preparing, approving, making available and submitting reports or information to the appropriate register, entity or body (O.J. of 2020 pos. 570)
Most importantly, the deadlines for payment service providers have been extended by 2 months for: preparation and approval of the annual financial statements and the consolidated financial statements of the capital group and reports on operations. The deadlines for closing the books of account, drawing up the statements of turnover and balances of the general ledger accounts and the deadline for stocktaking assets for the financial year were also extended accordingly (by 2 months for monthly periods and by 60 days for daily periods).
Would you like to know more about the rights and obligations that arise for you from the “anti-crisis shield". Contact us.