By the end of June, the financial statements for 2020 must be drawn up and signed by the head of the entity.
In 2021, the postponement also applies to the acceptance of the financial statements. Under current regulations, the deadline will be the end of the 9th month following the end of the financial year, i.e. for the companies with a calendar financial year, 30 September.
Within a maximum of 15 days from the date of approving the statements, companies registered in the National Court Register (KRS) are obliged to submit the statements to the Head of the National Tax Administration. CIT payers who are not registered in the KRS must do so within 10 days from the date of approving the statements. For natural persons conducting business activity, however, the deadline for filing the statements expires earlier - on 31 July 2021.
The statement can only be submitted to KAS by electronic means.
Preparation of the financial statements
30 June 2021
Signing of the financial statements
Submission of statements to KAS - natural persons conducting economic activity
31 July 2021
Acceptance of the financial statements
30 September 2021
Submitting the statements to KAS - CIT payers registered with the National Court Register (KRS)
15 days after approving financial statements
Submitting the statements to KAS - CIT payers not registered in KRS
10 days after approving financial statements
The rescheduled deadlines apply to the financial year ending after 29 September 2020 and no later than 30 April 2021 and are for obligations not due before 31 March 2021.
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