{"id":3220,"date":"2025-02-03T13:45:08","date_gmt":"2025-02-03T13:45:08","guid":{"rendered":"https:\/\/r02fi4ct8m.wpdns.site\/preparation-of-financial-statements-for-the-year-2024\/"},"modified":"2025-02-03T13:45:08","modified_gmt":"2025-02-03T13:45:08","slug":"preparation-of-financial-statements-for-the-year-2024","status":"publish","type":"post","link":"https:\/\/www.gstaxconsultants.com\/el\/preparation-of-financial-statements-for-the-year-2024\/","title":{"rendered":"Preparation of Financial Statements for the year 2024"},"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 <strong>2023 and 2024<\/strong>.<\/p>\n<p><!--more--><\/p>\n<p>\u038c\u03bb\u03b5\u03c2 \u03bf\u03b9 \u039a\u03c5\u03c0\u03c1\u03b9\u03b1\u03ba\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2, \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03bd\u03b7\u03bc\u03b5\u03c1\u03c9\u03bc\u03ad\u03bd\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03b5 \u03ba\u03b1\u03bb\u03ae \u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7 (good standing), \u03b8\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03ad\u03c7\u03bf\u03c5\u03bd \u03ae\u03b4\u03b7 \u03c5\u03c0\u03bf\u03b2\u03ac\u03bb\u03b5\u03b9 \u03b5\u03bb\u03b5\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ad\u03c2 \u039a\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ad\u03c9\u03c2 \u03c4\u03bf <strong>2022<\/strong> and till 30\/3\/2025 they have to file Financial Statements 2023 and until 30\/3\/2026 Financial Statements of 2024. Therefore, please contact immediately Globalserve or your accountants to instruct them for the preparation.<\/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<br \/>\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:<br \/>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.<br \/>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).<br \/>3.\t\u038c\u03bb\u03b1 \u03c4\u03b1 \u03c4\u03b9\u03bc\u03bf\u03bb\u03cc\u03b3\u03b9\u03b1 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd.<br \/>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.).<br \/>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).<br \/>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.<br \/>\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.<br \/>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:<br \/>\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<br \/>\u03b2) \u03a0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03b7\u03c4\u03b9\u03ba\u03cc \u03c3\u03cd\u03c3\u03c4\u03b1\u03c3\u03b7\u03c2<br \/>\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<br \/>\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<br \/>\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<br \/>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:<br \/>\u03b1) \u03c4\u03b1 \u03b5\u03bc\u03c0\u03bb\u03b5\u03ba\u03cc\u03bc\u03b5\u03bd\u03b1 \u03bc\u03ad\u03c1\u03b7<br \/>\u03b2) \u03bf\u03b9 \u03bb\u03cc\u03b3\u03bf\u03b9 \u03c4\u03b7\u03c2 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03af\u03b1\u03c2<br \/>\u03b3) \u03b7 \u03b1\u03be\u03af\u03b1 \u03c4\u03b7\u03c2 \u03c3\u03cd\u03bc\u03b2\u03b1\u03c3\u03b7\u03c2<br \/>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.<br \/>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>","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 2023 and 2024.<\/p>","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-3220","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\/3220","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=3220"}],"version-history":[{"count":0,"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/posts\/3220\/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=3220"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/categories?post=3220"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gstaxconsultants.com\/el\/wp-json\/wp\/v2\/tags?post=3220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}