top of page
  • Writer's pictureZena Stylianou

Charges after overdue submission of the Annual Report (HE32)

As of 1st of June 2021, the overdue submission of the Annual Report (HE32), is subject to an overdue fee, the amount of which is to €50 plus €1 per day of continuation of the infringement for the first six months and €2 per each day of continuation of this infringement after the first six months, up to the maximum total amount of €500.

The Annual Report (HE32) is prepared and a copy of it, is submitted with the Registrar of Companies within twenty-eight (28) days from the date of its preparation together with the audited financial statements of the previous year.

How can we help:

1. Referral to one of our associate audit firms for the preparation of your Company’s Financial Statements.

2. Preparation of the Annual Report (HE32) of your Company

3. Submission of the Annual Report (HE32) and the audited financial statements of your Company to the Registrar of Companies.

This article is written for information purposes only and it does not constitute legal advice.

For further information, legal advice and assistance please contact us at

7 views1 comment

1 Comment

Feb 18, 2022

Appreciate due to residence 7year completed

How can I get the

bottom of page