Starting from 15 March 2018 submitting financial documents to KRS that are mentioned in article 69 of the accounting act can only be done in Poland electronically through the system provided by the Minister of Justice at this link: https://ekrs/ms.gov.pl/rdf/rd/.
The documents from article 69 of the accounting act are:
- annual financial statement,
- audit report,
- certified copy of the resolution that approves the annual financial statement and divides profits or losses,
- company activity report.
All of the above mentioned documents that are submitted this way have to be approved by either certified electronic signature or certified ePUAP profile. The approval has to be made by at least one person from the body that has the rights to represent the company. The submission cannot be signed by the proxies.
During the transition period form 15 March 2018 to 30 September 2018 financial statements can be submitted by sending scanned documents signed by authorized person or persons mentioned above.
Starting from 1 October 2018 the financial statements can only be submitted to KRS electronically by using the system mentioned above.
Moreover, from that date companies that submit the financial statements to KRS will not be obligated to submit those documents to the actual tax office itself. Electronic financial statements and audit reports will be automatically sent to the Central Register of Tax Data (Centralny Rejestr Danych Podatkowych) by KRS.