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Approval and submission of financial statements to the National Court Register – what should an entrepreneur remember?

  • Writer: Paweł Gorzelec
    Paweł Gorzelec
  • Jun 30
  • 2 min read

Every entity required to prepare an annual financial report must remember two key deadlines: approval of the report and its submission to the National Court Register (KRS). Neglecting these obligations can result in unpleasant consequences – including fines.

By when must the financial statements be approved?

The report must be approved no later than 6 months after the balance sheet date. For entities whose financial year is a calendar year, this means the deadline of June 30, 2025. In the case of companies whose financial statements are subject to audit - an audit must first be carried out by a certified auditor.

📌 When and how to submit documents to the National Court Register?

After the report has been approved, the entrepreneur has 15 days to submit documents to the National Court Register. These must include:

  • annual financial report,

  • test report (if required),

  • resolution on approval of the report and distribution of profit/coverage of loss,

  • activity report (if required),

  • attestation report (if required).

If the report is not approved within the statutory deadline, it must nevertheless be submitted to the register within 15 days after the expiry of 6 months from the balance sheet date, and after approval – again within 15 days.

📌 Electronic form – mandatory

Documents must be submitted electronically – with a qualified signature or a trusted signature. The financial report itself should be saved in the appropriate structure and format. Other documents (e.g. resolutions) can be attached as scans, provided they are signed electronically.

📌 How to submit a report?

After creating an account on the eKRS portal : https://prs.ms.gov.pl/krs , financial documents can be submitted: free of charge to the Financial Document Repository https://ekrs.ms.gov.pl/rdf/rd/ in some cases, for a fee, to the National Court Register via the S24 system : https://ekrs.ms.gov.pl/s24/ This procedure may apply, for example, to companies whose management board consists exclusively of foreigners who do not have a PESEL number.

 

Important! The financial report and accompanying financial documents must be signed electronically.


Legal basis:

 
 
 

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