2023-07-07 14:08:14
With this article, the Association of Registrars intends to answer the question of what are the different ways that the user has to present the annual accounts, where, and, finally, the cost of said presentation.
Where to present the annual accounts?
The annual accounts must be submitted to the corresponding Mercantile Registry according to the company’s registered office, either in paper format or electronically. Today, more than 94% are submitted electronically.
Submitting and/or depositing, is it the same?
The user presents the accounts with the purpose that they are deposited in the Mercantile Registry where the company subject to this obligation is registered. After being presented and qualified favorably by the registrar, they are deposited.
Forms of presentation of the annual accounts in the Mercantile Registries
The user can present the accounts using one of these options:
Con Electronic signature of the presenter and from the D2 app -program from which accounts are deposited in ZIP format- we will present electronically our accounts. This is the most convenient and recommended way from the College of Registrars website. There are other physical presentation options, currently very little used, in support paper or digital support, in ZIP format on CD or DVD with the inconvenience of having to go to the corresponding commercial registry
Can I do the presentation of the accounts by myself?
Yeah. Due to its speed and simplicity, we recommend that the presentation of the annual accounts in the Mercantile Registry be electronically.
What do you need if the presentation is telematic (recommended option)?
A computer with internet connection. The presenter must have an electronic signature certificate that identifies him. Be registered as a subscriber to the service [1]. The D2 Digital Deposit program for its telematic presentation provided by the Association of Registrars free of charge.
Where do I download the D2 program?
We can download the Digital Deposit program for the accounting year on the page of the Association of Registrars, that is, www.registradores.orgin the “documentation and downloads” option, and we choose “Manuals and Programs” à “Account Deposit” and once on this screen, in the “Programs” option we can download the D2.
In this section you will also find the “User Manual” to know how it works.
What do you need if the presentation is on paper?
The College of Registrars puts at your disposal the standard forms in pdf format for presentation on paper.
These forms can be downloaded on the website of the Association of Registrars, within “Account Deposit” we have the “Forms” option.
Do I need an agency for it or can I do it myself?
No, as we have seen in the previous question.
Can I present the annual accounts by mobile?
No. The electronic presentation of annual accounts requires having a digital signature certificate, so an optimal device will be necessary to recognize it.
What is the deadline for the presentation of accounts?
The deposit must be made within the month following its approval by the General Meeting of the company. Given that most of the companies establish December 31 as the closing date for their financial year and that the administrators have to prepare the accounts within a period of three months from that date and present them for approval by the General Meeting in the three following months, in most cases this period for depositing the annual accounts expires on July 31 of each year.
Summarizing, the usual deadlines for presenting the annual accounts when the closing of the financial year has been established on December 31 are:
Until March 31: Formulation of the annual accounts. Until June 30: Approval of the annual accounts
Until July 31: Presentation of the annual accounts to the Mercantile Registry
How much does it cost?
The telematic presentation of the annual accounts generates two invoices with their respective charges, and they are:
Registration expenses, understanding as such the registration fees that the registrar applies for the presentation and deposit of accounts, depending mainly on the cost of the form of presentation, number of documents to be deposited and whether or not they are audited. Expenses for the use of the telematics platform-cost associated with the presentation for the use of the signature certificate used-, this is a standard cost per shipment, which will depend on the type of certificate used and/or agreement signed. If the certificate has been issued by the Association of Personal and Representative Registrars, it is €2.5 + VAT and €2 + VAT, respectively. If the certificate is external without agreement, the amount will be 2.6 + VAT.
How effective is the presentation of the annual accounts?
Once the deposit of annual accounts has been submitted in the commercial registry, you will have complied with the legal obligation in corporate matters, avoiding the negative consequences that non-compliance with regulations may cause for not publicizing your accounts (registration closure and economic sanctions).
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[1] To register (operation that is carried out only once and that will allow you to use the electronic presentation for a multitude of operations). Follow the steps below to sign up: Access the https://sede.registradores.org/site/accesoclick on “Subscribe” and select the last option related to “online presentation” and fill in all the information.
Customer service phone: 912701699
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