What has to be filed, and when it is counted from

Every entry here is the rule as the registry publishes it — what has to be filed, who it applies to, how the deadline is calculated and what missing it costs. It is a reference, not a calendar. Where a deadline runs from something only you know, this page says so instead of showing a date.

A template, not your deadline

This is the rule as published by the registry, checked against the primary source on the date shown. It is not your filing date. Where a deadline runs from incorporation, from a fiscal year the company itself elects, or from an event only you know about, no date can be derived here at all — the figure you see is the formula, not the answer. Extensions, transitional regimes and entity-specific exemptions are not reflected. Confirm with the registry before you rely on a date.

How much is collected

35 of 36 jurisdictions, 191 obligations. The rest are being read from primary sources and are shown as pending rather than empty.

United States [US]6
What is inside

Delaware annual report and franchise tax (domestic corporation) · Delaware annual report of a foreign corporation · Delaware annual tax for LLC, LP and GP · and 3 more

Open →checked 2026-10-01
BVI [VG]4
What is inside

Annual financial return (annual return) filed with the registered agent · Economic substance report through the BOSS(ES)s system · Filing beneficial ownership information with the Registrar · and 1 more

Open →checked 2026-09-24
Hong Kong [HK]6
What is inside

Annual return (Form NAR1) · Business registration certificate renewal · Profits tax return (BIR51) · and 3 more

Open →checked 2026-09-08
Singapore [SG]6
What is inside

Annual return to ACRA · Annual general meeting, or sending the financial statements to members in place of it · Audit of the financial statements, or reliance on the small company exemption · and 3 more

Open →checked 2026-09-09
UAE [AE]6
What is inside

Corporate Tax registration application · Corporate Tax return · Settlement of Payable Corporate Tax · and 3 more

Open →checked 2026-09-07
India [IN]6
What is inside

Annual general meeting · Annual return to the Registrar of Companies · Filing of the financial statements with the Registrar (form AOC-4) · and 3 more

Open →checked 2026-09-25
Bahamas [BS]6
What is inside

Annual application for renewal of the business licence · Annual turnover return and settlement of the prior year's business licence tax · Payment of estimated business licence tax for the coming year · and 3 more

Open →checked 2026-09-26
Saudi Arabia [SA]6
What is inside

Annual confirmation of the commercial register data · Disclosure and annual confirmation of the ultimate beneficial owner · Annual zakat declaration or corporate income tax return · and 3 more

Open →checked 2026-09-27
United Kingdom [GB]6
What is inside

Confirmation statement (CS01), including confirmation of people with significant control · Annual accounts delivered to Companies House · Statutory audit of the annual accounts · and 3 more

Open →checked 2026-09-03
Cyprus [CY]6
What is inside

Annual return (form HE32), filed with the company's financial statements · Annual confirmation of beneficial owner information in the Register of Beneficial Owners · Company income tax return (form T.D.4), submitted through TAXISnet · and 3 more

Open →checked 2026-09-04
Malta [MT]5
What is inside

Annual return of the company · Annual accounts delivered to the Registrar, with the audit or review report · Company income tax return · and 2 more

Open →checked 2026-09-28
Netherlands [NL]4
What is inside

Filing the annual accounts with the Netherlands Chamber of Commerce (KVK) · Corporate income tax return (aangifte vennootschapsbelasting) · VAT return (btw-aangifte / aangifte omzetbelasting) · and 1 more

Open →checked 2026-09-21
France [FR]5
What is inside

Filing of the annual accounts with the commercial court registry (dépôt des comptes annuels au greffe) · Appointment of a statutory auditor and audit of the annual accounts (commissaire aux comptes) · Corporate income tax return (déclaration de résultats, impôt sur les sociétés, form n° 2065) · and 2 more

Open →checked 2026-09-29
Germany [DE]5
What is inside

Disclosure of the annual financial statements to the body keeping the Unternehmensregister (Offenlegung des Jahresabschlusses) · Corporate income tax return (Körperschaftsteuererklärung) · Trade tax return (Gewerbesteuererklärung) · and 2 more

Open →checked 2026-09-30
Estonia [EE]5
What is inside

Annual report to the Business Register · Annual confirmation of beneficial owner data in the Business Register · Registration as a person liable to value added tax · and 2 more

Open →checked 2026-09-18
Georgia [GE]5
What is inside

Annual financial statement, management report and audit report to the Service (SARAS) · Annual statutory audit of the financial statements · Annual management report to the Service (SARAS) · and 2 more

Open →checked 2026-10-01
Armenia [AM]3
What is inside

Annual confirmation or update of the declaration of real beneficiaries · Declaration of real beneficiaries on registration and within 40 days of any change · Annual identification of the entity's own real beneficiaries and five-year retention of the records

Open →checked 2026-10-02
Mexico [MX]5
What is inside

Annual corporate income tax return (declaración anual del ISR) · Monthly provisional payment of corporate income tax · Monthly value added tax return and payment (IVA) · and 2 more

Open →checked 2026-10-04
Canada [CA]6
What is inside

Annual return to Corporations Canada · Annual filing of information on individuals with significant control · Annual corporation income tax return (T2) · and 3 more

Open →checked 2026-10-06
Nigeria [NG]4
What is inside

Registration for tax and issue of a Taxpayer Identification (Tax ID) · Companies income tax self-assessment return · Monthly value added tax return · and 1 more

Open →checked 2026-10-07
South Africa [ZA]6
What is inside

Annual return to the Companies and Intellectual Property Commission (Form CoR 30.1) · Beneficial ownership information filed with the Commission · Annual financial statements, or a financial accountability supplement (Form CoR 30.2), filed with the annual return · and 3 more

Open →checked 2026-10-08
Australia [AU]6
What is inside

Annual review: check the ASIC annual statement and pay the annual review fee · Directors' solvency resolution within two months of the annual review date · Annual financial report, directors' report and auditor's report lodged with ASIC (Form 388) · and 3 more

Open →checked 2026-10-09
Indonesia [ID]6
What is inside

Annual corporate income tax return (Surat Pemberitahuan Tahunan Pajak Penghasilan Wajib Pajak badan) · Registration for VAT: report the business to be confirmed as a taxable entrepreneur (pengukuhan sebagai Pengusaha Kena Pajak) · Monthly value added tax return (Surat Pemberitahuan Masa Pajak Pertambahan Nilai) · and 3 more

Open →checked 2026-10-12
Philippines [PH]5
What is inside

Annual corporate income tax return — the final adjustment return (BIR Form 1702) · Quarterly corporate income tax declaration (BIR Form 1702Q) · Quarterly value added tax return (BIR Form 2550Q) · and 2 more

Open →checked 2026-10-13
Egypt [EG]5
What is inside

Annual income tax return of a legal person · Monthly value added tax return on form No. (10) · Application to register for value added tax on reaching the registration threshold · and 2 more

Open →checked 2026-10-14
Oman [OM]5
What is inside

Annual income tax return · Annual accounts audited by an auditor licensed in Oman and attached to the return · Mandatory value added tax registration on crossing the threshold · and 2 more

Open →checked 2026-10-15
China [CN]12
What is inside

Annual report through the National Enterprise Credit Information Publicity System, including the foreign-investment annual information report · Enterprise income tax annual return and final settlement (汇算清缴) · Enterprise income tax provisional return and prepayment (monthly or quarterly) · and 9 more

Open →checked 2026-09-23
Switzerland [CH]6
What is inside

Ordinary general meeting approving the annual accounts (ordentliche Generalversammlung) · Audit of the annual accounts — ordinary or limited audit (ordentliche bzw. eingeschränkte Revision) · Report of beneficial owners to the Swiss Transparency Register (Transparenzregister, TJPG) · and 3 more

Open →checked 2026-09-23
Spain [ES]6
What is inside

Annual corporate income tax return (modelo 200) · Deposit of the approved annual accounts at the Commercial Registry · Beneficial ownership declaration filed with the annual accounts · and 3 more

Open →checked 2026-10-16
Portugal [PT]5
What is inside

Annual corporate income tax return (declaração Modelo 22) · Annual accounting and tax information return and registration of the accounts (IES/DA) · Periodic value added tax return (declaração periódica de IVA) · and 2 more

Open →checked 2026-10-17
Serbia [RS]5
What is inside

Annual corporate income tax return (пореска пријава ПДП) with the tax balance · Monthly advance payment of corporate income tax (месечна аконтација) · Periodic VAT return (пореска пријава ПДВ) and payment of the tax · and 2 more

Open →checked 2026-10-23
Thailand [TH]6
What is inside

Approval of the audited financial statements by the general meeting of shareholders · Filing of the approved financial statements with the registrar · Annual corporate income tax return (P.N.D.50) · and 3 more

Open →checked 2026-10-24
Vietnam [VN]4
What is inside

Filing of the annual financial statements with the competent state authority · Annual corporate income tax finalisation return · Periodic tax return for a monthly or quarterly tax period · and 1 more

Open →checked 2026-10-26
Ireland [IE]6
What is inside

Annual return (Form B1) to the Companies Registration Office · Statutory audit of the financial statements filed with the annual return · Corporation tax return (Form CT1) to Revenue · and 3 more

Open →checked 2026-09-22
Lithuania [LT]3
What is inside

Annual financial statements set to the Register of Legal Entities · Statutory audit of the annual financial statements · Beneficial owner data in the JANGIS subsystem of the Register of Legal Entities

Open →checked 2026-10-28
Being collected

Colombia

Scheduled, not yet read from primary sources. Nothing is shown rather than something plausible.