No. The decennial report has been abolished. Pennsylvania eliminated it entirely when Act 122 took effect on January 1, 2025. The annual report is the only compliance filing that exists now — there is no decennial report to file, and you cannot file one even if you wanted to.
What Was the Decennial Report?
Pennsylvania used to require LLCs and other business entities to file a “Decennial Report” once every ten years. The purpose was straightforward: confirm that your business still existed and that your registered office information was current. Filing dates fell in years ending in 1 — so 2001, 2011, and 2021. The last decennial report was due December 31, 2021.
If you registered your PA LLC after 2011 and before January 1, 2022, the 2021 decennial report was your first — and as it turns out, your last. If you formed your LLC on or after January 1, 2022, you were never required to file a decennial report at all.
What Changed in 2025?
Pennsylvania passed Act 122 of 2022, which replaced the decennial report with an annual report starting January 1, 2025. The underlying goal is the same — keeping business records accurate — but the cadence shifted from once a decade to once a year.
This created a gap: 2022, 2023, and 2024. The decennial system had ended; the annual system had not yet started. There was nothing to file during those three years. If you did nothing, that was correct.
Decennial Report vs. Annual Report: What Changed
Here is exactly what was replaced and what it was replaced with:
| Decennial Report (Old) | Annual Report (New) | |
|---|---|---|
| Frequency | Every 10 years | Every year |
| LLC due date | December 31 (years ending in 1) | September 30 |
| Filing fee (LLCs) | No longer applicable | $7 |
| Consequence of missing | Loss of name exclusivity | Administrative dissolution (enforced from 2027) |
| Current status | Abolished as of 2025 | Required — starts 2025 |
The Filing Timeline: 2021 Through 2027
If you are trying to figure out what you owe and when, this table covers the full transition:
| Period | Filing Required? | What to Do |
|---|---|---|
| Before December 31, 2021 | Yes — Decennial Report | File every 10 years (2001, 2011, 2021) |
| 2022 | No | Nothing required — transition gap |
| 2023 | No | Nothing required — transition gap |
| 2024 | No | Nothing required — transition gap |
| January 1 – September 30, 2025 | Yes — Annual Report | File at business.pa.gov, $7 fee |
| January 1 – September 30, 2026 | Yes — Annual Report | Due September 30 (no penalties if missed) |
| September 30, 2027 and beyond | Yes — Annual Report | Due September 30; penalties enforced |
The gap between 2022 and 2024 is intentional. Pennsylvania did not make businesses file anything during those years. The decennial system had been repealed and the annual system had not yet launched.
What If I Missed the 2021 Decennial Report?
If your LLC was required to file the 2021 decennial report and missed the December 31, 2021 deadline, your LLC lost exclusive rights to its registered name as of January 1, 2022. Another business could theoretically have registered the same name after that date.
That said, the decennial system is now abolished. You cannot retroactively file it. The two reporting systems are completely separate — missing the 2021 decennial does not prevent you from filing annual reports going forward under the new system.
If you are not sure about your current standing, check your LLC status at business.pa.gov. If something looks off, contact the Pennsylvania Department of State directly or speak with a Pennsylvania business attorney. The path to clearing up any standing issues depends on your specific situation.
What PA LLCs Actually Need to File Now
The decennial report is gone. Here is the only filing that matters for your PA LLC going forward:
The annual report asks for your registered office address (must be a physical Pennsylvania street address — P.O. Boxes are rejected) and your registered agent information. Member and manager names are not required on this form.
Frequently Asked Questions
No. They are two different filings from two different eras of Pennsylvania law. The decennial report was required once every ten years and was abolished in 2025. The annual report replaced it and is required every year starting in 2025. You cannot file a decennial report anymore.
No. There was a transition gap between the end of the decennial system and the start of the annual report system. Nothing was required during those three years, and there is nothing to retroactively file for them.
No. The decennial report was abolished before your LLC ever had a filing due. Your first required filing is the annual report, due September 30, 2025. If your LLC was formed during 2025, your first annual report is not due until September 30, 2026.
Nothing yet — Pennsylvania is not enforcing penalties for the 2025 or 2026 filing years. That said, filing now keeps your records current and avoids any risk of name complications. Enforcement starts in 2027: missing the September 30 deadline after the grace period ends will result in administrative dissolution six months later.
Your registered office address (a physical Pennsylvania street address — no P.O. Boxes) and your registered agent. Member and manager names are not required on this form, so filing it does not expose ownership information publicly.
The annual report is separate from your federal and state tax filings. Filing the annual report with the Department of State does not satisfy any tax obligation, and your tax filings do not replace the annual report.
The decennial report is a closed chapter in Pennsylvania business law. File your annual report by September 30 each year at business.pa.gov, pay the $7 fee, and your LLC is current. That is the entire compliance requirement under the new system.
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