{"id":3193,"date":"2024-01-23T17:45:00","date_gmt":"2024-01-23T17:45:00","guid":{"rendered":"https:\/\/r02fi4ct8m.wpdns.site\/preparation-of-financial-statements-for-2023\/"},"modified":"2024-01-23T17:45:00","modified_gmt":"2024-01-23T17:45:00","slug":"preparation-of-financial-statements-for-2023","status":"publish","type":"post","link":"https:\/\/www.gstaxconsultants.com\/el\/preparation-of-financial-statements-for-2023\/","title":{"rendered":"Preparation of Financial Statements for 2023"},"content":{"rendered":"<p>All Cyprus companies regardless if they are dormant or not, have an obligation to prepare and file audited Financial Statements to both the Registrar of Companies and the Tax Authorities. Additionally, banks are requesting audited Financial Statements for 2022 and 2023. All companies to be up to date and in good standing should have submitted already Financial Statements up to 2021 and till 30\/3\/2024 they have to file Financial Statements 2022 and until 30\/3\/2025 Financial Statements of 2023. Therefore, please contact immediately Globalserve or your accountants to instruct them for the preparation.<\/p>\n<p><!--more--><\/p>\n<p>If your company is affected by the new CFC Ukrainian rules and has to submit the Financial Statements of 2023 until April 2024, you are requested to contact us during this week to be able to assist you.<\/p>\n<p>\u0388\u03b3\u03b3\u03c1\u03b1\u03c6\u03b1 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03b1\u03b9\u03c4\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03b5\u03c4\u03bf\u03b9\u03bc\u03b1\u03c3\u03af\u03b1 \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03b2\u03b9\u03b2\u03bb\u03af\u03c9\u03bd<\/p>\n<p>\u03a0\u03b1\u03c1\u03b1\u03ba\u03b1\u03bb\u03bf\u03cd\u03bc\u03b5 \u03cc\u03c0\u03c9\u03c2 \u03bc\u03b1\u03c2 \u03c0\u03b1\u03c1\u03ad\u03c7\u03b5\u03c4\u03b5 \u03c4\u03b1 \u03b1\u03c0\u03b1\u03c1\u03b1\u03af\u03c4\u03b7\u03c4\u03b1 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03b9\u03ba\u03ac\/\u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03af\u03b5\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03c3\u03c9\u03c3\u03c4\u03ae \u03c4\u03ae\u03c1\u03b7\u03c3\u03b7 \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03b2\u03b9\u03b2\u03bb\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b1\u03c1\u03c7\u03b5\u03af\u03c9\u03bd:<\/p>\n<p>1.\t\u038c\u03bb\u03b1 \u03c4\u03b1 \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03ac \u03b1\u03bd\u03c4\u03af\u03b3\u03c1\u03b1\u03c6\u03b1 \u03ba\u03af\u03bd\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03c0\u03bf\u03b4\u03b5\u03b9\u03ba\u03c4\u03b9\u03ba\u03ac (advice slips) \u03b3\u03b9\u03b1 \u03bf\u03c0\u03bf\u03b9\u03bf\u03c5\u03c3\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03bf\u03cd\u03c2 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd\u03c2 \u03b4\u03b9\u03b1\u03c4\u03b7\u03c1\u03b5\u03af \u03b7 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03c3\u03c4\u03bf \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc.<\/p>\n<p>2.\t\u038c\u03bb\u03b1 \u03c4\u03b1 \u03c4\u03b9\u03bc\u03bf\u03bb\u03cc\u03b3\u03b9\u03b1 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd\/\u03b1\u03b3\u03bf\u03c1\u03ce\u03bd (\u03b5\u03ac\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03b5\u03c4\u03b1\u03b9).<\/p>\n<p>3.\t\u038c\u03bb\u03b1 \u03c4\u03b1 \u03c4\u03b9\u03bc\u03bf\u03bb\u03cc\u03b3\u03b9\u03b1 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd.<\/p>\n<p>4.\t\u038c\u03bb\u03b1 \u03c4\u03b1 \u03c4\u03b9\u03bc\u03bf\u03bb\u03cc\u03b3\u03b9\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03c0\u03cc\u03ba\u03c4\u03b7\u03c3\u03b7 \u03c0\u03ac\u03b3\u03b9\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd (\u03c0.\u03c7. \u03bc\u03b7\u03c7\u03b1\u03bd\u03ae\u03bc\u03b1\u03c4\u03b1, \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ce\u03bd \u03ba.\u03bb\u03c0.).<\/p>\n<p>5.\t\u03a4\u03b5\u03bb\u03b9\u03ba\u03ac \u03b1\u03c0\u03bf\u03b8\u03ad\u03bc\u03b1\u03c4\u03b1 (\u03b5\u03ac\u03bd \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03b5\u03c4\u03b1\u03b9).<\/p>\n<p>6.\t\u038c\u03bb\u03b1 \u03c4\u03b1 \u03c3\u03c5\u03bc\u03b2\u03cc\u03bb\u03b1\u03b9\u03b1 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ce\u03bd (contract notes) \u03b3\u03b9\u03b1 \u03b1\u03b3\u03bf\u03c1\u03b1\u03c0\u03c9\u03bb\u03b7\u03c3\u03af\u03b5\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd.<\/p>\n<p>\u0395\u03ac\u03bd \u03c4\u03bf \u03c7\u03b1\u03c1\u03c4\u03bf\u03c6\u03c5\u03bb\u03ac\u03ba\u03b9\u03bf \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03b6\u03cc\u03c4\u03b1\u03bd \u03b1\u03c0\u03cc \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03b9\u03ba\u03cc \u03bc\u03b5\u03c3\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1, \u03bd\u03b1 \u03c0\u03c1\u03bf\u03c3\u03ba\u03bf\u03bc\u03b9\u03c3\u03c4\u03b5\u03af \u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd \u03b3\u03b9\u03b1 \u03cc\u03bb\u03b5\u03c2 \u03c4\u03b9\u03c2 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03b8\u03b7\u03ba\u03b1\u03bd \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7 \u03b4\u03b9\u03ac\u03c1\u03ba\u03b5\u03b9\u03b1 \u03c4\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03b2\u03b5\u03b2\u03b1\u03af\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03c4\u03b5\u03bb\u03b9\u03ba\u03ae\u03c2 \u03b8\u03ad\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03c7\u03b1\u03c1\u03c4\u03bf\u03c6\u03c5\u03bb\u03b1\u03ba\u03af\u03bf\u03c5.<\/p>\n<p>7.\t\u0395\u03ac\u03bd \u03b7 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1 \u03ad\u03c7\u03b5\u03b9 \u03b5\u03c0\u03b5\u03bd\u03b4\u03cd\u03c3\u03b5\u03b9 \u03c3\u03b5 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2, \u03c0\u03b1\u03c1\u03b1\u03ba\u03b1\u03bb\u03bf\u03cd\u03bc\u03b5 \u03b1\u03c0\u03bf\u03c3\u03c4\u03b5\u03af\u03bb\u03b5\u03c4\u03b5:<\/p>\n<p>\u03b1) \u03a3\u03c5\u03bc\u03c6\u03c9\u03bd\u03af\u03b1 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03c0\u03cc\u03ba\u03c4\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7\u03c2<\/p>\n<p>\u03b2) \u03a0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03cc \u03c3\u03cd\u03c3\u03c4\u03b1\u03c3\u03b7\u03c2<\/p>\n<p>\u03b3) \u03a0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03cc \u03ba\u03b1\u03c4\u03bf\u03c7\u03ae\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd<\/p>\n<p>\u03b4) \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03c4\u03c9\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u03b5\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7\u03c2<\/p>\n<p>\u03b5) \u039b\u03b5\u03c0\u03c4\u03bf\u03bc\u03ad\u03c1\u03b5\u03b9\u03b5\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03c5\u03c7\u03cc\u03bd \u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03c0\u03bf\u03c5 \u03b5\u03b9\u03c3\u03c0\u03c1\u03ac\u03c7\u03b8\u03b7\u03ba\u03b1\u03bd \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03bf\u03b4\u03bf \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03c0\u03c1\u03c9\u03c4\u03cc\u03c4\u03c5\u03c0\u03b1 \u03c0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03ac \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5, \u03b5\u03ac\u03bd \u03c5\u03c0\u03ac\u03c1\u03c7\u03bf\u03c5\u03bd<\/p>\n<p>8.\t\u038c\u03bb\u03b1 \u03c4\u03b1 \u03c3\u03c5\u03bc\u03b2\u03cc\u03bb\u03b1\u03b9\u03b1\/\u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03c5\u03c0\u03bf\u03b3\u03c1\u03ac\u03c6\u03b7\u03ba\u03b1\u03bd \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7 \u03b4\u03b9\u03ac\u03c1\u03ba\u03b5\u03b9\u03b1 \u03c4\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2. \u0398\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b5\u03c4\u03bf\u03b9\u03bc\u03ac\u03c3\u03b5\u03c4\u03b5 \u03bc\u03b9\u03b1 \u03c3\u03cd\u03bd\u03c4\u03bf\u03bc\u03b7 \u03c0\u03b5\u03c1\u03af\u03bb\u03b7\u03c8\u03b7 \u03c3\u03c4\u03b1 \u0391\u03b3\u03b3\u03bb\u03b9\u03ba\u03ac \u03b3\u03b9\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03c3\u03cd\u03bc\u03b2\u03b1\u03c3\u03b7. \u03a4\u03b1 \u03c0\u03b9\u03bf \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ac \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9:<\/p>\n<p>\u03b1) \u03c4\u03b1 \u03b5\u03bc\u03c0\u03bb\u03b5\u03ba\u03cc\u03bc\u03b5\u03bd\u03b1 \u03bc\u03ad\u03c1\u03b7<\/p>\n<p>\u03b2) \u03bf\u03b9 \u03bb\u03cc\u03b3\u03bf\u03b9 \u03c4\u03b7\u03c2 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03af\u03b1\u03c2<\/p>\n<p>\u03b3) \u03b7 \u03b1\u03be\u03af\u03b1 \u03c4\u03b7\u03c2 \u03c3\u03cd\u03bc\u03b2\u03b1\u03c3\u03b7\u03c2<\/p>\n<p>9.\t\u0391\u03bd\u03c4\u03af\u03b3\u03c1\u03b1\u03c6\u03b1 \u03cc\u03bb\u03c9\u03bd \u03c4\u03c9\u03bd \u03c0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ce\u03bd\/\u03b1\u03c0\u03bf\u03c6\u03ac\u03c3\u03b5\u03c9\u03bd \u03c4\u03c9\u03bd \u03b4\u03b9\u03b5\u03c5\u03b8\u03c5\u03bd\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c4\u03c9\u03bd \u03bc\u03b5\u03c4\u03cc\u03c7\u03c9\u03bd.<\/p>\n<p>10.\t\u039f\u03c0\u03bf\u03b9\u03b1\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03ac\u03bb\u03bb\u03b7 \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03af\u03b1 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ae \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1.<\/p>\n<p>For any clarification needed please contact your accountant or Globalserve at <a href=\"mailto:marketing@globalerve.com.cy\">marketing@gstaxconsultants.com<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>All Cyprus companies regardless if they are dormant or not, have an obligation to prepare and file audited Financial Statements to both the Registrar of Companies and the Tax Authorities. Additionally, banks are requesting audited Financial Statements for 2022 and 2023. All companies to be up to date and in good standing should have submitted [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":3132,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"categories":[61],"tags":[],"class_list":["post-3193","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-articles"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/posts\/3193","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/comments?post=3193"}],"version-history":[{"count":0,"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/posts\/3193\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/media\/3132"}],"wp:attachment":[{"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/media?parent=3193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/categories?post=3193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/tags?post=3193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}