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No obligation to submit a financial report? Don't forget to submit your declaration by June 30, 2025.

  • Writer: Paweł Gorzelec
    Paweł Gorzelec
  • Jun 12
  • 2 min read

Many entrepreneurs breathed a sigh of relief when they learned that their companies do not have to prepare financial statements. However, be careful - even if you are not obliged to submit them, you must submit a declaration of no obligation to the National Court Register. The deadline is June 30, 2025 , and failure to complete the formalities may result in serious consequences.

Who is obliged to submit a declaration?

In accordance with the provisions of the Accounting Act, the obligation to submit a declaration applies primarily to:

  • general partnerships of natural persons and

  • partnerships ,

which are not obliged to keep full accounting records and do not keep them voluntarily.


Such entities do not prepare financial statements, but must submit a formal notification to the National Court Register (KRS) that they are not obliged to do so.


This solution most often applies to smaller companies that keep simplified accounting – e.g. tax revenue and expense ledger (KPiR). The lack of obligation to prepare a report does not mean the lack of obligations towards the court register .

The deadline for submitting the declaration is final!

The declaration must be submitted by 30 June 2025 , i.e. within 6 months of the end of the financial year (which in most companies coincides with the calendar year).


Note – this is a strict deadline . Delay may result in initiating enforcement proceedings by the registry court, and in the longer term – even imposing a fine.

How to submit a declaration?

The declaration is submitted exclusively electronically via the RDF system (Repository of Financial Documents), available on the website of the Ministry of Justice: https://ekrs.ms.gov.pl/rdf/rd/


To submit a document, you need:

  • trusted account (Trusted Profile or e-ID),

  • data identifying the entity (KRS number),

  • electronic signature.


Submitting the declaration is free of charge .

What does the declaration include?

The document must include:

  • company name and details,

  • KRS number,

  • a clear indication that the entity is not obliged to prepare financial statements for a given year,

  • signature of the person authorized to represent (usually the partners or management board).

The template for the declaration is not included in the regulations – its content is simple, but should be consistent with the practice of registry courts. For example:

"The company XYZ General Partnership declares that it is not obliged to prepare and submit financial statements for the financial year 2024 in accordance with the provisions of the Accounting Act."

Why is it worth taking care of the formalities?

Failure to submit a declaration is not just a formality – it may result in:

  • a request from the registry court to supplement the documents ,

  • coercive proceedings ,

  • a fine ,

  • and in extreme cases – even deletion of the company from the register .

Importantly, a delay in submitting the declaration may also make it difficult to participate in tenders, obtain funding or obtain a loan.


 
 
 

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