Poland: e-financial statements filing to KRS via RDF due within 15 days of approval (by 15 July for calendar-year filers)
Chaque année en juillet, avant le 15. · 15 days after shareholder approval, capped at 15 July for a standard 1 Jan-31 Dec financial year (approval itself due by 30 June). Companies with a non-calendar financial year follow the same 6-month-approval / 15-day-filing chain relative to their own year-end. Retires one-off entry pl-cit8-financial-statements-krs-filing, which is now split into this KRS/RDF entry and the separate pl-cit8-annual-return-yearly entry for CIT-8.
Ce qui change
Poland-registered companies must prepare their annual financial statements, have them approved by shareholders within 6 months of financial year-end, and then file the approved statements free of charge to the National Court Register (KRS) via the Repozytorium Dokumentów Finansowych (RDF) within 15 days of approval. For a calendar financial year that means approval by 30 June and filing by 15 July.
Qui est concerné
All Poland-registered companies in the KRS (sp. z o.o., S.A. and other commercial entities) with a calendar financial year.
Tailles : micro, petite, moyenne, grande · Secteurs : Tous les secteurs
Que faire
Prepare the financial statements, obtain shareholder/AGM approval by 30 June, and submit the approved statements (plus the management-board report and, where applicable, the auditor's opinion) via the free RDF e-service within 15 days of approval, no later than 15 July. If approval is missed, file the unapproved statements by 15 July anyway and re-file within 15 days once they are approved.
Prochaines échéances
Sanction
Fines under the Accounting Act (Ustawa o rachunkowości); persistent non-filing to the KRS can trigger compulsory-dissolution (postępowanie przymuszające) proceedings against the company.
Sources
- biznes.gov.pl - Złóż sprawozdanie finansowe do KRS (15-days-after-approval / 15 July rule) (www.biznes.gov.pl)
Dernière vérification le 8 septembre 2026. À titre informatif uniquement, ne constitue pas un conseil juridique.