Submission of annual accounts with digital certificate in 2021

The digital certificate allows companies to carry out online procedures such as the filing of annual accounts (CCAA). Thus, it is possible to file the accounts with the Commercial Registry at any time, at any time and without leaving the office.

In today’s post we review the main issues of filing annual accounts and why it is important to have a digital certificate.

What are the annual accounts?

When we talk about annual accounts, we refer to documents that contain the financial information of a company and which are made up of the following:

• The balance sheet
• The profit and loss account
• The statement of changes in equity
• The cash flow statement
• The notes to the financial statements

Companies prepare annual accounts, which allow them to assess the state of the business and its performance over the past year, as well as to compare their results with those of their competitors and their position in the market.

Types of telematic filing: complete or mixed

In order to file the annual accounts online, you need to access with a digital certificate. In addition, the filing can be complete or mixed, depending on whether all or part of the documents are sent, and must be signed by the representative by means of an electronic signature.

Thus, full filing involves sending all the documents electronically, which includes the .zip file containing the deposit and the file containing the Certificate of Approval of Accounts (which must include the handwritten signatures and the Fingerprint of the deposit).

Alternatively, mixed filing involves the electronic submission of the .zip file only. The Certificate is subsequently delivered, in person or by registered post, to the Companies Registry, together with the filing form, the digital fingerprint of the filing and the acknowledgement of receipt of the electronic filing issued by the registrars’ website.

Get support from the IvSign certificate centralisation platform

You may have doubts about using a digital certificate to file annual accounts. It is common to ask: how can I get a certificate, where do I keep it, has it expired or can I still use it, how can I get my employee to do this with my certificate?

The IvSign platform provides answers to these and many other questions. From this tool you can issue digital certificates online, quickly and without leaving the office. In addition, it notifies you when the certificate is about to expire and you have them all centralised in the cloud. Thanks to this, you can carry out transactions through the electronic offices of the Public Administration and sign documents using the certificate from any place and mobile device, as well as having an audit that shows in real time who, when and what tasks have been carried out with each certificate.