INFORMATION ON THE SUBMISSION OF FINANCIAL REPORTS IN POLAND – NEW RULES (SINCE MARCH 2018)
Legal basis: Legal Act of 26/01/2018 about the amendment to the Act on the National Court Register and some other acts (Journal of Laws 2018, item 398).
From 15th March 2018 the submissions of financial statement documents are possible only in electronic form, and the mode of submitting these documents differs depending on whether the persons authorized to represent the entity are natural persons with the affixed PESEL numbers (Polish Personal Identity Numbers).
If the persons authorized to represent the entity are natural persons with the affixed PESEL numbers disclosed in the Companies Register (Polish National Court Register), the mode of the submission of financial documents takes place in one or two steps in accordance with the sequence of actions described below.
I STAGE – REPOSITORY OF FINANCIAL DOCUMENTS
Documents should be submitted to the newly created Financial Documents Repository (RDF) via the teleinformation system at https://ekrs.ms.gov.pl. This application is free of charge, does not require submission of the form KRS-Z30, but requires a prior creation of an account in the S24 system. These documents must be signed in accordance with art. 52 par. 2 of the Accounting Act, and then scanned and affixed with a qualified electronic signature or signature confirmed by a trusted ePUAP profile of at least one natural person whose PESEL number is disclosed in the Register and who is authorized to represent the entity. Such notification is subject to automatic verification via the ICT system. In the case of a positive verification, these documents will be placed on the RDF servicing server and will be made available free of charge via the Central National Court Register via publicly available telecommunications networks. The entry in the National Court Register in Section 3 will automatically mention the submission of financial documents.
II STAGE – APPLICATION TO THE REGISTRY COURT
In the case of a negative verification, i.e. not accepting documents to the Financial Documents Repository, the applicant submits the financial report documents only in electronic form on portal 524 at https://ekrs.ms.gov.pl in the form of an application (fee: PLN 140) to the Registry Court with the use of the KRS-Z30 form for the entry in the entrepreneurs’ register, and a reference to the submission of these documents is made. After the Registry Court issues a decision on entry of a note in section 3 of the National Court Register, electronic financial documents will be forwarded to the Financial Documents Repository, and they will be made available free of charge via the Central National Court Register via publicly available telecommunication networks.
If the persons authorized to represent the entity are only natural persons who do not have PESEL numbers, the mode of the submission of financial documents consists of only one-stage.
REQUEST FOR THE REGISTRY COURT
It is not possible to submit financial statement documents by submitting them to the Financial Documents Repository if the system is unable to verify the PESEL numbers of the persons signing the application. The submission of these documents is only allowed in electronic form on the S24 portal at https://ekrs.ms.gov.pl, i.e. in the form of an application (140 PLN) to the Registry Court using the form KRS-Z30 for the entry in the entrepreneurs register. After the Registry Court has issued a decision on the entry of a note in section 3 of the National Court Register, electronic documents will be forwarded to the Financial Document Repository, and they will be made available free of charge via the Central National Court Register via publicly available telecommunication networks.
The above rules apply in the same way when a statement is made that there is no obligation to prepare and submit annual financial statements (in the case of general partnerships).
WARNING! Documents submitted to the Financial Documents Repository cannot be signed by a commercial proxy even if such a proxy has a PESEL number.
In addition, the Court informs the applicants that:
- the submission of financial report documents to the Financial Documents Repository in the form of scanned documents in PDF format is possible only until 30 September 2018.
- from March 15, 2018 the submission of financial statements in paper form is ineffective, which means that documents in this form cannot be accepted into the registry files (Article 125 paragraph 2(1) and paragraph 2(2) of the Code of Civil Procedure) and if they are sent to the Court in such form, they will be physically returned to the applicant
- a foreigner can apply for a PESEL number on the terms set out in the Act of 24.09.2010 on population records;
- until September 30, 2018 provisions on the Financial Documents Repository do not apply to stand-alone public health care facilities, which means that these entities are required to submit financial statements only in paper form
Further information regarding the change of regulations and the creation of a Financial Document Repository can be obtained on the website of the Ministry of Justice:
https: //ekrs.ms.goy.p1/
