Under the amended provisions of the Commercial Code – as approved by Decree-law 1/2018, of 4 May – companies that are required to have organized accounts and are subject to the Corporate Income Tax (IRPC), shall submitted their year-end accounts to CREL, within 90 days of their approval by the shareholders.
Upon submission of the accounts, CREL will issue an updated registration certificate of the company in which the filing of accounts will be reflected.
We call your attention to the fact that the accounts shall be approved by the shareholders within 90 days of the end of the previous financial year.