Filing deadlines are expressed from financial year-end, not from a fixed calendar date, so a group with entities on different year-ends faces a rolling calendar rather than a single annual peak. In several markets approval and filing are two distinct deadlines, and missing the first makes the second impossible to meet.
- Statutory filing deadlines by country
- Where approval and filing are separate obligations
- Why electronic filing sometimes extends the deadline
When are annual accounts due in each European country? The table covers the 33 markets where HTLC Network publishes the figure.
| Country | Filing deadline |
|---|---|
| Albania | Annual financial statements filed with the National Business Center by 31 March following year-end |
| Austria | Annual accounts filed with the Firmenbuch within 9 months of fiscal year-end; corporate tax return due 30 June of the following year (31 March of the second following year if filed via a certified tax advisor under the quota system) |
| Belgium | Annual accounts filed with the National Bank of Belgium within 7 months of year-end (30 days after approval) |
| Bulgaria | Annual corporate tax return filed between 1 March and 30 June of the following year; annual financial statements published in the Commercial Register by 30 June |
| Croatia | Annual accounts filed with the FINA register within 4 months of year-end |
| Cyprus | HE32 annual return with audited accounts due within 28 days of the AGM; TD4 corporate tax return due 31 January of the second year following year-end (from the 2026 financial year onward) |
| Czech Republic | Annual accounts filed with the Commercial Register within 12 months of year-end (typically alongside the corporate tax return) |
| Denmark | Annual report filed with the Danish Business Authority within 5 months of year-end |
| Estonia | Annual report filed electronically via the e-Business Register within 6 months of year-end |
| France | Annual accounts filed with the Commercial Court Registry within 7 months of fiscal year-end (extended by 1 month if filed electronically) |
| Greece | Annual accounts filed with the General Commercial Registry (GEMI) within 9 months of year-end |
| Hungary | Annual accounts filed electronically with the Company Registry within 5 months of year-end |
| Ireland | CT1 corporation tax return and payment due by the 23rd day of the 9th month after the accounting period end (filed via ROS); CRO annual return and financial statements due within 56 days of the annual return date |
| Israel | Annual corporate tax return due within 5 months of fiscal year-end (31 May for calendar-year companies); the 2025 return deadline was extended to 30 July 2026 |
| Italy | Annual accounts (bilancio) approved within 120 days of year-end (180 in defined cases) and filed electronically with the Chamber of Commerce |
| Japan | Final corporate income and consumption tax returns due within 2 months of fiscal year-end; a 1-month filing extension is available for corporate income tax with Tax Office approval (consumption tax permits no extension) |
| Kosovo | Annual financial statements filed with the Kosovo Business Registration Agency and Tax Administration by 31 March following year-end |
| Lebanon | Annual CIT return generally due 31 May of the year following the tax year (31 March for institutions on the accrual basis); the M18 ultimate-beneficial-owner declaration is also due 31 May |
| Lithuania | Annual accounts filed with the Register of Legal Entities within 30 days of approval, no later than 4 months after year-end for most entities |
| Malta | Annual accounts filed with the Malta Business Registry within 10 months of year-end (42 days for filing after approval) |
| Netherlands | Annual accounts filed with the Chamber of Commerce (KVK) within 12 months of year-end (8 days after adoption, itself due within 5–6 months) |
| Poland | Annual accounts filed electronically with the National Court Register (KRS) within 15 days of approval, itself due within 6 months of year-end |
| Portugal | Annual accounts (Modelo 22 and IES) filed by 15 July, or the 15th day of the 7th month after year-end for non-calendar fiscal years |
| Romania | Annual accounts filed with the Trade Registry/tax authority within 150 days of year-end |
| Serbia | Annual financial statements filed with the Business Registers Agency (APR) by 30 June following year-end |
| Singapore | Estimated Chargeable Income (ECI) within 3 months of financial year-end (companies with revenue ≤S$5M and nil ECI are exempt); Form C-S/C-S Lite/C corporate tax return by 30 November |
| Slovakia | Annual accounts filed with the Register of Financial Statements within 12 months of year-end (typically alongside the corporate tax return, 6 months) |
| South Korea | Corporate income tax return filed and tax paid within 3 months of fiscal year-end; year-end payroll tax settlement (yeonmal jeongsan) finalized and reported to the National Tax Service by end-February |
| Spain | Annual accounts approved within 6 months of year-end, filed with the Commercial Registry within 1 month of approval |
| Switzerland | Annual accounts approved by the general meeting within 6 months of year-end; tax return typically due by 31 March, extendable |
| Tunisia | Annual corporate income tax return due 25 March following year-end, extended to 25 June for public companies and for private companies subject to statutory audit |
| Turkey | Corporate income tax return and payment due by the 30th day of the 4th month after fiscal year-end (30 April for calendar-year filers); quarterly advance tax due the 17th of the second month following each quarter |
| United Kingdom | Corporation Tax (CT600) payment due within 9 months and 1 day of the accounting period end; the CT600 return itself due within 12 months of the period end — two separate deadlines |
Several jurisdictions grant an extension for accounts filed electronically, or a longer window for companies that are not subject to audit. Where that is the case the entry below says so.
Late filing is rarely catastrophic in isolation, but in most markets it is public: the registry records the date, and a pattern of late filings is visible to counterparties and to banks.
Figures are those published on the HTLC Network country pages, reviewed September 2026. Rates and thresholds change: confirm the current position for the country concerned before relying on it.
Conclusion
For a multi-country group the practical answer is a single compliance calendar maintained centrally, with local deadlines mapped to each entity year-end rather than tracked market by market.