San Marino (SM)

Jurisdiction Overview

IDQuestionAnswer
189 *Are annual accounts submitted to a public authority? Yes, there is an obligation to submit annual accounts for all types of companies.
 Data Date: 2018

Notes

 
Sammarinese companies must file their financial statements with the Commercial Register of the Single Court (GF 2018: 51)

Sources

GF 2013: 49; GF 2018: 51