"Annual Accounts Law" Section 66: "
A company, not later than a month after approval of the annual account and not later than four months after the end of the accounting year,
but a company whose volume of activity exceeds two of the criteria referred to in Section 24, Paragraph two of this Law,
and a company which is the parent company of a group of companies which prepares consolidated annual accounts,
not later than seven months after the end of the accounting year".

The criteria of Section 24, Paragraph 2 are:
1) balance sheet total - 1 400 000 EUR,
2) net turnover - 3 4000 000 EUR,
3) average number of employees for the accounting year - 250.

The small and medium companies don't exceed this criteria.
This companies submit the annual accounts 4 months after the end of accounting year that is same that calendar year and that is to May 1