The National Registry of Enterprises (RNE) has called on companies whose financial year ends on December 31 of each year, as well as individuals who are required to maintain accounting records, to file their financial statements for the 2025 fiscal year no later than July 31, 2026.
This measure aims to avoid late penalties as well as procedures that may result from non-compliance with this legal obligation.
An electronic-only filing
In a reminder press release, the RNE specified that the filing of documents is carried out exclusively by electronic means, via the platform dedicated to this purpose.
The documents concerned include the financial statements, the auditor’s report where applicable, as well as the minutes of the ordinary general meeting devoted to the approval of the financial statements, where it exists.
Option to file the financial statements separately
The National Registry of Enterprises has also indicated that it is possible to file the financial statements separately before the expiration of the legal deadlines, in order to avoid late penalties.
Companies and the individuals concerned may then complete the file with the other required documents, notably the auditor’s report, the minutes of the ordinary general meeting, as well as the amended financial statements, where applicable.
Penalties for late submission
The RNE reminded that any delay in filing triggers the application of a fine equal to 50% of the amount due for each month of delay.
This penalty amounts to 25 dinars per month for legal entities and 10 dinars per month for individuals.
Possible alignment measures
The National Registry of Enterprises added that non-compliance with this legal obligation may give rise to alignment measures and compliance actions.
Among these measures is notably the suspension of the company’s registration or that of the concerned individual.
