The National Debtors Register Act of 6 December 2018 has introduced further changes to the National Court Register Act of 20 August 1997, mainly in relation to the filing of financial documents through use of the on-line system provided by the Justice Ministry for the purpose. Importantly, the new law extends the group of persons authorised to make such on-line filings to include also general registered agents (prokurent) and restructuring managers (zarządca). This is an exception to the general rules laid down in the Commercial Companies and Partnerships Code in relation to who is authorised to represent a company. In addition, the new law allows financial documents executed before 30 September 2018 to be filed in copy. For example, unreported financial statements prepared on paper before 30 September 2018 may now be filed in copy signed in accordance with Article 19e(2) of the NCR Act.

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