Digital financial statements

Polish Parliament adopted amendment on Act on Polish National Court Register and other acts. It means that from March 15th, 2018 major part of new provisions on conducting public registers entered into force. One of the most important changes is the introduction of digital financial statements. The amendment is introduced mainly in order to implement EU directive on unification public registers.

Changes in court registers and companies’ accountancy

Along with introduction of EU directive, one of the goals of the amendment is also reduction of the workload in registry courts. Currently, registry courts are overloaded with registry motions – in the past few years the number of registered companies in Poland has increased significantly. Therefore, entrepreneurs and companies shall prepare themselves for full digitalization of the commercial registers. The amendment entails also changes is companies’ accountancy by imposing the obligation of preparing digital financial statements signed by qualified electronic signature or registered profile of Polish Public Administration Platform. This requirement is also applicable to year ending Management Board reports for company’s activates.

Public documents repository

Another crucial change is introduction of digital public documents store (digital repository), which will be conducted as telematics system. The repository will contain inter alia financial statements of entities registered in National Court Register. Those documents will be publicly available and free of charges. After publication the financial statement in digital documents store, the will be transferred to Central Register of Tax Data. Therefore, the obligation to submit reports to the court registry files as well as obligation on notification appropriate Tax Office will disappear.

Here you can read more about current reporting commitments.

Contact us on

Piotr Putyra


Piotr Putyra

Barrister, Managing Partner

Piotr Putyra


Rondo ONZ 1
00-124 Warsaw