英國公司賬目申報的變更

From 1 April 2027，annual accounts must be filed using commercial software. Web-based and paper filing will no longer be accepted by Companies House.
2027 年 4 月 1 日起，年度帳目必須使用商業軟件提交。公司註冊處將不再接受以網絡或紙本方式呈報。

Profit and loss accounts will be required for small and micro-entity companies.
小型和微型實體公司必須提交損益表。

This change is part of the Economic Crime and Corporate Transparency Act 2023, aimed at improving accuracy, reducing fraud, and speeding up filing processes. 這項變更是《2023 年經濟犯罪與公司透明度法案》的一部分，目的在於提高準確性、減少欺詐，以及加快申報程序。

If you're already using software to file accounts, no action is required. 如果您已經在使用軟件進行帳務申報，則無需採取任何行動。

If not, you’ll need to transition to software filing within the next 21 months (one full accounting year plus 9 months)
如果沒有，您需要在未來 21 個月內 (一個完整會計年度加 9 個月) 過渡到軟體報稅。

Other filings such as confirmation statements or director updates are not affected and can still be submitted through existing online services.
確認聲明或董事更新等其他申報不受影響，仍可透過現有線上服務提交。