From 1 October 2018 the submission of financial statements to be submitted from now on in electronic form only and with an electronic signature is changed.
The operation of the Financial Documents Repository service, made available on the website, is changing https://ekrs.ms.gov.pl Under the provisions of the Accounting Act entering into force on 1 October 2018 (Article 45(1f-1h), Article 49(7), Article 55(2a), Article 63c(2a)(2b), Article 63k) and a provision of the Act on statutory auditors of audit firms and public oversight (Article 86(1)) the financial statements shall be drawn up in electronic form and shall bear a qualified signature or a signed certified trusted ePUAP profile.
Financial statements and consolidated financial statements of entities entered in the Register of Entrepreneurs of the National Court Register shall be drawn up in a logical structure and in a format made available in the Public Information Bulletin on the website of the Ministry of Finance at: https://www.mf.gov.pl/krajowa-administracja-skarbowa/dzialalnosc/struktury-e-sprawozdan/
Financial statements and consolidated financial statements drawn up in accordance with IAS (International Accounting Standard) shall be drawn up in a logical structure and format if made available in the Public Information Bulletin on the website of the Ministry of Finance
Note
At the moment, the Ministry of Finance informs that the logical structures and the format of the accounts drawn up in accordance with the IAS will not be published in the Public Information Bulletin of the Ministry of Finance which means that such reports need not be compiled and submitted to the Financial Documents Repository in the logical structure and the xml format .
Documents drawn up in electronic form must be signed electronically before notification in accordance with the Accounting Act.
We've been summing up changes since the day 1 October 2018
1. For each document of the following type, an electronic form is required (i.e. documents must be signed electronically in accordance with the requirements of the Accounting Act and annexed to the notification in the RDF):
- • annual accounts,
- • activity report,
- • a payment report to the public administration,
- • statutory auditor’s opinion / audit report on annual accounts,
- • consolidated annual accounts,
- • the activity report of the group,
- • the activity report of the parent undertaking,
- • a consolidated payment report to the public administration,
- 2. No electronic form is required for documents: (i.e. document scans may be included)
- • Resolution or approval of the annual accounts or consolidated annual accounts
- • A resolution on the distribution of profit or loss.
3. The following reports must be drawn up in the x-mold format in the BIP and signed electronically:
- • the financial statements of entities entered in the register of entrepreneurs drawn up from 1 October 2018, not drawn up in accordance with IAS;
- • consolidated financial statements from 1 October 2018, not prepared according to IAS
4. They do not need to be compiled in the xml structure:
- • financial statements drawn up in accordance with IAS,
- •
- consolidated financial statements drawn up in accordance with IAS.
Note:
Financial documents drawn up before 1 October 2018 are submitted according to the rules to date.
The new requirements for financial documents also apply when submitting financial documents through the system S24, together with an application for entry in the repository of references to its submission or application for the addition of documents
The Ministry of Justice warns that there are commercial companies in the market sending entrepreneurs offers to enter their records. Such entry shall be purely informational or advertising. The calls for payment sent by various entities should therefore be treated as a commercial offer not related to the National Court Register. Failure to pay the fee has no legal effect in the National Court Register.
Entrepreneurs are advised to consider working with companies offering paid entries to commercial registers.
source: https://bip.ms.gov.pl/pl/rejestry-i-ewidencje/krajowy-rejestr-sadowy/