Changes Introduced to Financial Reporting Indicators in Turkmenistan

The Ministry of Finance and Economy of Turkmenistan announced amendments to the financial reporting indicators for business entities. The relevant order of the Minister of Finance and Economy was registered by the Ministry of Justice on December 31, 2025.

Entities with foreign investments must submit interim and simplified interim financial reports by the 20th of the month following the reporting period, while general and simplified annual financial reports must be submitted by January 25 of the year following the reporting year.

For other foreign investors, the deadlines for submitting financial reports are the 25th of the month following the interim reporting period. The general and simplified financial reports must be submitted no later than January 25 of the year following the reporting year.

Production associations, unions, joint-stock companies, and agencies must submit consolidated financial reports no later than the 30th day of the month following the interim reporting period, and annual reports by February 1 of the year following the reporting year.

Deadlines for central and local executive authorities are also established. These bodies must submit consolidated interim reports no later than 40 days after the end of the reporting period, and annual reports no later than February 1 of the following year.

This procedure is of key importance for improving the structure and submission of accounting and financial reporting in the country.