The Mercantile Registry can block registrations if the company has not filed its annual accounts
13 Oct 20260 views
Who is affected:
Commercial companies with unfiled annual accounts and shareholders seeking to register changes
Summary
A company cannot register changes in the Mercantile Registry if it has annual accounts pending filing. The General Directorate confirms that registry closure also affects the cessation of the status of sole proprietorship.
Detailed analysis
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The General Directorate of Legal Security and Public Faith dismisses the appeal filed by Menona Limited, which sought to register the loss of sole proprietorship of Global Sustainable Development SA without meeting legal requirements. The first obstacle is registry closure due to failure to file annual accounts, a sanc…
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