Accounting units that are not an organizational unit of the state, a territorial self-government unit or an accounting unit created or established by a special law may apply the financial year. A business year may be applied only after notification of the intention to change the accounting period to the locally competent income tax administrator at least 3 months before the planned change of accounting period or before the end of the current accounting period, whichever is earlier, otherwise the accounting period remains unchanged. An entity may make such a change of accounting period only once in the current accounting period. Entities shall follow a similar procedure when changing from a financial year to a calendar year.

Publication of financial statements or a statement of assets and liabilities (for those accounting units that keep simple accounting records) if required by this Act or a special legal regulation.

Publication of the annual report.

Publication of an income tax report or consolidated income tax report.

Publication of the payment report and the consolidated payment report.