Annual reports are submitted to the Commercial Register via the e-environment of the Company Registration Portal. In order for the report to be submitted, a member of the management board must authorise someone to do so. This person then completes the prepared forms as necessary. If an annual report is signed digitally, the signature of one member of the management board is sufficient to submit the report to the Company Registration Portal. If the report cannot be signed digitally, this can be done on paper, which must then be scanned and uploaded to the e-environment of the Company Registration Portal. If signed on paper, the report must bear the signatures of all of the members of the management board.
If the managing body of a company has plans in regard to the company or its operations (liquidation, merger, etc.), the best time to implement them is immediately after submitting an annual report, since data which is no more than six months old is normally required in order to carry out such actions and all such data can be found in the annual report.
The managing body of the company should also make sure that no requirement for an audit or inspection has arisen. Find out more about limits here.