Deadlines for obligations under the Accounting Act (e.g. entering financial statements in the financial statement register)
Under the Accounting Act and other accounting regulations, all deadlines shall be considered to have been met if they are carried out by the end of the third calendar month following the end of the pandemic period or by the deadline for filing a tax return, depending on which deadline occurs first. If an entity meets its obligations by these dates, it will not be penalised under Section 38(1) of the Accounting Act.
