Last year, entrepreneurs had time to submit financial documentation to the Repository of Financial Documentation of the National Court Register (RDF KKRS) only until July 15th. In 2020, the deadline was extended due to the pandemic and as a result, the final date for submitting reports passes on 15 October.
There is thus little time left, and submitting a report may not be as easy as before. Most documents must be sent electronically and certified with an e-signature or a trusted profile. Below we explain how to send the documents correctly and what elements they must consist of.
The companies have 15 days from the date of approving the annual financial statements (the deadline passed on 30 September) to submit them to the National Court Register. Therefore, the deadline for submitting the reports is 15 October 2020, and the documents sent must be in an electronic form, except for resolutions for which scans are allowed.
The financial documentation submitted must bear an e-signature or a trusted profile. The electronic signature or the trusted profile must belong to the person who keeps the accounts and to the head of the department or, if the management board of a company consists of several members, they all must put in the required e-signatures.
Moreover, the Ministry of Finance has provided the required XSD, XML formats for companies registered in the National Court Register, and these formats are supported by most of the companies' accounting software.
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The completed financial statement should be submitted electronically via the ekrs.ms.gov.pl portal, and this can be done in two ways using the S24 system:
The free-of-charge option assumes the use of a trusted profile (all members of the management board and the company must have it), so if at least one member of the management board does not have a PESEL number, this option is not available.
The paid option is much more convenient, an this is also the only way to submit a financial statement to the National Court Register for entities managed by foreigners who do not have a PESEL number.
It is also worth noting that the electronic financial statement (which is a copy of the original) should be submitted together with:
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