New obligations for corporations in Poland – important amendment to the Act on the National Court Register

This year’s amendments to the Polish Act on the National Court Register imposed new obligations on corporations registered in Poland. One of the changes was introduced by art. 19e.

Under this provision, the filing of the company’s mandatory financial documents (primarily annual financial statements) can only take place through the use of the S24 online system.

Another limitation is that the person who submits the financial documents to the system (one of the board members) must be assigned with a PESEL number (it is the Polish Identification Number), which, additionally, must be disclosed in the companies register.

What is more, such a notification, in order to be valid, must be confirmed by an electronic signature or a signature confirmed by the trusted ePUAP profile. This creates the need for the person submitting the documents to have one of the above signatures.

The above rules and provisions apply to all companies registered in Poland, including subsidiaries of foreign companies, hence this information may be of use for the board of directors composed of foreigners who do not yet have their PESEL numbers assigned and who must apply for the latter.