Financial statements for 2025 - deadlines

31 March 2026 - the statutory reporting deadline is behind us

The deadlines for preparing financial statements are regulated by the Accounting Act. For entities whose financial year coincided with the calendar year in 2025, they are as follows:

No postponement of reporting deadlines in 2026

There is no information indicating any postponement of reporting deadlines, therefore the statutory deadlines resulting from the Accounting Act apply.

Check the service: Financial statement preparation - outsourcing of accounting services 

Preparation of financial statements – important information

According to Article 45 of the Accounting Act, financial statements are prepared:

• in electronic form 
• in a structured format (XML format compliant with the rules set out in the relevant XSD structure) 
• signed with a qualified electronic signature, a trusted signature, or a personal signature. 

The financial statements should consist of:

• a balance sheet;
• a profit and loss account;
• additional information, including an introduction to the financial statements and additional notes and explanations.

The deadline for preparing the financial statements for 2025 is calculated up to the date of closing the accounting books, no later than 3 months from the end of the financial year, i.e. no later than 31 March 2026 for entities whose financial year ended on 31 December 2025. After preparation, the annual financial statements must be signed no later than 31 March 2026. 

The next step is the audit of the annual financial statements (if the entity is subject to such obligation) and their approval. Within 15 days from the date of approval, the financial statements together with other required documents are submitted to the appropriate court register (KRS) or, in the case of PIT taxpayers, the annual financial statements are submitted to the Head of the National Revenue Administration (KAS) – by the deadline for submitting the annual PIT tax return (i.e. by 30 April 2026).

Signing of the financial statements

The financial statements are signed by: 

• the person responsible for maintaining the accounting books, and 
• the head of the entity (management board). 
  
  

In the case of a multi-member management board, it is permissible for one board member to sign the financial statements, provided that the remaining members submit statements confirming that the financial statements comply with the requirements of the Act. 

These statements: 

• must be prepared prior to signing the financial statements, 
• constitute an integral part of the financial statements. 
  
  

The simplified method of signing the financial statements requires a specific sequence of actions preceding the signing itself. First, the financial statements must be signed by the person entrusted with maintaining the accounting books. Next, the members of the management board submit the relevant statements, and only then does one member of the management board affix their electronic signature. 

It is not permissible for the statements to be prepared after signing the financial statements, as pursuant to Article 52(2b) of the Accounting Act, these statements must be attached to the financial statements.