Annual accounts
Deadlines and reminders
How Spyral calculates the filing deadline for an annual accounts cycle, where deadlines appear, and when reminder emails go out.
Every annual accounts cycle carries a filing deadline. Spyral calculates it once, when the cycle opens, and then counts down to it.
How the deadline is calculated
Spyral sets the deadline at seven months after the end of the financial year recorded on the cycle. A financial year ending 31 December 2025 produces a deadline of 31 July 2026.
That seven month rule comes from Luxembourg law, not from Spyral. The authoritative description of the filing obligation, who it applies to and what happens when it is missed is published on guichet.public.lu. Nothing in Spyral is a substitute for it, and Spyral does not advise you on whether a particular company is in scope.
Because the deadline is derived from the financial year end, it is only right if the financial year on the cycle is right.
A cycle created automatically from an RCS import assumes a 1 January to 31 December financial year, whatever the company's real year end is. For a company that closes on 30 June, that produces a deadline of 31 July rather than 31 January, and every reminder is scheduled against the wrong date.
Check the financial year period as soon as a cycle is created. See Start an annual accounts cycle.
Where deadlines appear
- On the cycle's row, as a countdown chip reading 3 days left or 12 days overdue.
- As an Overdue badge once the deadline has passed.
- On the Filing deadline column of a client group's entity table, so you can see a whole group at once.
- On the deadline calendar on your dashboard home page.
A cycle counts as overdue when its deadline has passed and it is not yet Filed. A filed cycle never shows as overdue, and stops counting towards the Overdue tile on the company.
When reminders go out
Spyral schedules a reminder email for each cycle at four points, and then keeps going if the cycle runs late:
| When | What is sent |
|---|---|
| 60 days before the deadline | First reminder |
| 30 days before the deadline | Second reminder |
| 7 days before the deadline | Third reminder |
| On the deadline | Deadline notice |
| From 14 days after the deadline, then every 7 days | Weekly overdue reminder, until the cycle is filed |
Reminders are checked and sent once a day. A reminder that falls due overnight arrives the following morning.
Reminders stop as soon as the cycle is Filed. A cycle becomes Filed when you download its filing package, so a cycle you have filed with the LBR but whose package you never downloaded in Spyral will keep sending reminders. See Download the filing package and file.
Who receives them
Reminders go to the shareholder recorded as the signer on the cycle, at the email address Spyral resolves for them. They are written in your team's language, since the recipient is usually outside your firm.
Managers do not receive deadline reminders. They only receive the signature request for the board resolution.
If no shareholder email can be resolved, the reminder is skipped silently.
Nothing on screen tells you this has happened. There is no failed badge, no warning on the cycle and no entry in your notifications. A cycle can run all the way past its deadline having sent nobody anything.
The only reliable defence is to confirm the shareholder's name and email in the Configure dialog on every cycle, before you generate. See Configure the cycle and confirm signers.
Changing a deadline
There is no field for the deadline itself, and no way to move it. It follows the financial year end that the cycle was created with.
The Financial Year field in Configure does not change it either. That field is the year printed on the resolutions, not the period the deadline is calculated from.
If a cycle carries the wrong period, open the year again with Start a new cycle and enter the correct financial year start and end. The new cycle gets the correct deadline and its own set of reminders.
Track signatures, and what to do when one is declined
Follow who has signed a board or shareholder resolution, and recover when someone declines or an envelope is voided.
Download the filing package and file
Download the signed board and shareholder resolutions as one package, and understand what Ready for LBR does and does not mean.