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The Ministry of Finance (MoF) has issued on the 4th June 2024 the decision # 645/1 that requires from the companies having previously elected for a special fiscal year with a closing of accounts date that is different from the calendar year to change their closing date to match with the end of a quarter (i.e. March, June or September). The companies affected by this decision will be notified by the MoF to change their closing date within 2 months from their notification or they will lose their special fiscal year option.
Any new request for a special fiscal year different from the calendar year sent to the MoF after the date of this decision will not be accepted if the closing date is different from the end of a quarter.
Companies with a special fiscal year will not be able to benefit from the MoF extensions of tax filing deadlines. However, they have the ability to request from the MoF an extension of deadline with a valid reason within a time frame of not less than 10 days before the initial deadline. If the MoF didn’t answer before the end of the initial deadline, the request will be considered as refused. If the request is accepted, the deadline for submitting the audit report will also be extended accordingly.