MB financial statements: what to file with Registrų centras, and by when in 2027?
A small partnership (MB) approves its annual financial statements – balance sheet, profit and loss statement and explanatory note – by a decision of its member(s) within 4 months after the financial year ends, and files them with Registrų centras within 30 days. With a calendar financial year that is by 30 April and 31 May in 2027.
Updated 21 October 2026 · Sources: VMI: corporate tax (PLN204)
Deadlines in 2027
| Step | By | Legal basis |
|---|---|---|
| Approve the statements by member decision | 30 April | Law on Small Partnerships, Art. 23(3) – within 4 months |
| File with Registrų centras | 31 May | Civil Code 2.66(4) – within 30 days of approval |
| Corporate tax return PLN204 | 15 June | PLN204 guide |
What the set contains
A balance sheet (assets, equity and liabilities at the year end), a profit and loss statement (income, costs and result) and an explanatory note – plus the member decision that approves them and distributes the profit.
Good to know
- Filing the statements late can cost the manager a €600–1,450 fine (ANK 223 str. 2 d.).
- The financial year is set in the MB’s articles; if it does not start on 1 January, the dates count from your own year end.
- This is an estimate, not tax advice.
Rūta prepares the whole set and the member decision
Balance sheet, profit and loss, explanatory note and decision – from your bank statement, in English.
FAQ
What do an MB’s annual financial statements include?
A balance sheet, a profit and loss statement and an explanatory note, approved by a decision of the member(s).
Can the sole member approve the statements alone?
Yes – by a decision of the sole member, which Rūta prepares together with the statements.
What if I file late?
The manager can be fined €600–1,450, and more for a repeat.