Annual statements must be filed electronically. The act of 26 January 2018 to amend the National Court Register Act and certain other acts became effective in most parts on 15 March 2018. One of the changes relates to the procedure for the filing of annual financial statements to the National Court Register KRS. They can no longer be filed on paper and the filing must be done via an IT system. In accordance with Article 19(1) of the National Court Register Act, what are called “annual financial statements” shall be filed with the KRS via the IT system provided by the Minister of Justice. This applies to the documents defined in Article 69 of the Accounting Act of 29 September 1994, to be filed by the management (mainly by management boards). As such, the obligation pertains not only to the annual financial statements as such, but also to audit reports, resolutions to approve annual financial statements, resolutions on appropriation of profit/absorption of loss, and board reports (if required).
For the full text of the article, see Rzeczpospolita on-line, the Dobra Firma Weekly or here.