Timeline of obligations
For entities whose financial year matches the calendar year, the deadlines are:
- by 31 March 2026 — preparation and signing of the electronic financial statements for 2025,
- by 30 June 2026 — approval by the shareholders' meeting,
- 15 days from approval (by 15 July at the latest) — filing with the National Court Register (KRS) via the RDF system,
- entities not registered in KRS submit statements to the Head of the National Revenue Administration (KAS).
What is filed with KRS?
- financial statements in the logical XML structure, electronically signed,
- resolution approving the statements,
- resolution on profit distribution or loss coverage,
- management report (where required),
- auditor's report — if the entity was subject to audit.
Who signs?
The statements are signed by the person keeping the books and by the entity's manager. One member of a multi-person management board may sign, provided the others submit declarations that the statements meet statutory requirements. The RDF filing is made by an authorised person with a PESEL number disclosed in KRS, or by a professional attorney.
Consequences of delay
Late filing is an offence punishable by a fine, and the registry court may initiate compulsion proceedings. Persistent failure can even lead to the company's dissolution without liquidation. Registry courts increasingly send summonses automatically.
Dividends after approval
Approval of the statements opens the way to profit distribution. When paying dividends, remember to withhold the 19% flat tax and remit it by the 20th day of the following month.
We handle the full year-end process — from preparing the e-statements to the complete set of resolutions and repository filing. If your company has not yet approved its 2025 statements, it is time to act.