Spain - Annual accounts
- Czech Republiccsen
- Denmark *
- Greece *
- Hungary *
- Latvia *
- Slovenia *
- United Kingdomen
* Information not yet provided by national authorities
Spanish law allows simplified accounts to be reported by small or medium-sized enterprises that meet certain requirements.
They must meet at least 2 of the following criteria on the closing date of 2 consecutive financial years:
- assets total below EUR 1 000 000. For this purpose, the total assets should increase by the amount of outstanding financial commitments arising from the contracts described in Article 5.
- annual net turnover below EUR 2 000 000
- fewer than 10 employees (on average) during the financial year
Contact a local business support partner
Your enquiry will be sent to a support partner from the Enterprise Europe Network. To assist the advisor to respond in a timely and correct manner to this free service, please provide as much information as possible.Local business support