After expiry of the time period for the submission of creditors' claims (in accordance with the time period indicated in the first stage of liquidation), the second, closing stage of liquidation shall be performed in the Enterprise Register.

^{* The statutory time limit for examining documents may be extended on the basis of Section 64, Paragraph two of the Administrative Procedure Law.}

Documents to be submitted:

• application form SE4;
• plan for distribution of the remaining property of the company (if such has been drawn up);
• the opinion of the auditor if the auditor's audit was carried out (SRS submitted by 31.12.2025);
• financial statement of the closing of the liquidation * (to be provided if the SRS has been submitted by 31.12.2025)

^{* In accordance with the agreement between the Enterprise Register and the State Revenue Service, as of 1 January 2026, the final financial statements and the opinion of the auditor (if an auditor's audit was performed) shall be submitted only to the State Revenue Service. They do not need to be submitted to the Enterprise Register.}

Deadline for submission of documents in the Enterprise Register: 14 days from the decision.

Liabilities with the State Revenue Service must be settled before submitting documents to the Enterprise Register. After receipt of the documents, the Enterprise Register shall request a statement from the State Revenue Service regarding fulfilment of the obligations of the company. If all obligations with the State Revenue Service have not been fulfilled, the Enterprise Register may not exclude the merchant from the commercial Register.