Today is the deadline for businesses to submit balance sheets
The National Business Center has informed the subjects that the deadline for submitting balance sheets is August 2, after July 31, the official date hit Saturday. According to the announcement of the BCC, if this deadline is not respected, businesses will be considered with administrative contraventions.
Referring to Law no. 9723/2007, the deposit of the annual financial statements for the subjects which bear the obligation for their publication, must be deposited within the date 31.07.2021, otherwise their non-deposit within the deadline constitutes an administrative contravention.
Meanwhile, referring to Article 56, point 4 of the Code of Administrative Procedure, “Saturdays, Sundays and public holidays do not prevent the start and duration of deadlines. When the last day of a deadline falls on a Saturday, Sunday or an official holiday, the deadline ends on the working day that follows.
Regarding the above, since the last date of submission of financial statements is 31.07.2021, it falls on Saturday, the deadline for deposit of annual financial statements ends on the first working day, Monday, 02.08.2021.