The obligation of filing financial statements to the Polish National Court Register, Court and Commercial Gazette and the Head of the Polish National Tax Administration
17.06.2024
In case of many entities, the deadline for approval of the financial statement for 2023 expires at the end of June 2024. Pursuant to the Polish Accounting Act, the financial statement must be approved by the approving body not later than within 6 months from the balance sheet date. In case of entities for which the financial year is the same as the calendar year, the financial statement must be approved by 30 June 2024. If the statement is subject to an audit by a statutory auditor, the approval of the annual statement must be preceded by such an audit. Approval of the statement is connected with duties towards the Polish National Court Register (KRS), in the Court and Commercial Gazette (MSiG) and the Head of the Polish National Tax Administration (KAS).
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