Non-calendar fiscal year

Enterprises which can have a non-calendar fiscal year are

• branches and subsidiaries of foreign businesses, in order to have the same fiscal year as the main foreign business.
• enterprises which run seasonal business, if it increases the information value of the annual accounts.

Other enterprises must apply to the Directorate of Taxes for a dispensation to have a non-calendar fiscal year.

For annual accounts, which have a fiscal year that ends in the period 1 January to 30 June, the deadline for submission to the Register of Company Accounts, to avoid late filing penalty, is 31 January in the following year.

You should report information about non-calendar fiscal year to the Register of Company Accounts via our contact form.