If your company's financial year matches the calendar year, the statutory deadline for approving the annual financial statements for 2025 falls on 30 June 2026. After that, all that remains is filing them with the register.
This is a good moment to check whether the full set of documents is ready and signed.
Three deadlines to keep in mind
Where the financial year matches the calendar year, three dates apply:
• 31 March 2026is the deadline for preparing and signing the statements
• 30 June 2026is the deadline for the statements to be approved by the owners' body
• 15 July 2026 that is 15 days from the date of approval - is the final deadline for filing the complete set with the register
If the financial year differs from the calendar year, the same rule applies: 3 months to prepare, 6 months to approve, 15 days to file.
What the filed set consists of
The financial statements themselves are an XML file in the logical structure of the Ministry of Finance. It should contain:
• the introduction to the financial statements,
• the balance sheet,
• the profit and loss account,
• the additional note (further information and explanations).
Entities subject to a mandatory audit additionally enclose the cash flow statement and the statement of changes in equity.
Micro and small entities may use simplified templates.
Additional documents are also filed with the register:
• the resolution approving the financial statements,
• the resolution on the distribution of profit or the coverage of loss,
• the management report (capital companies; micro and small entities may waive it if the statutory conditions are met),
• the statutory auditor's report, if the audit is mandatory.
The most common reason for a filing being rejected is not an error in the balance sheet, but a missing resolution or management report.
Who signs and where it is filed
The statements are signed electronically by the person keeping the accounting books and by the head of the entity, that is the management board. Where the board has several members, one person may sign and the others submit declarations that the statements meet the requirements of the act. A qualified signature, a trusted profile or a personal signature is acceptable.
The place of filing depends on the legal form:
• entities entered in the National Court Register (KRS) file the set with the Repository of Financial Documents through the Court Registers Portal. The filing is free of charge if it is made by a person authorised to represent the entity whose PESEL number is disclosed in the KRS, or by a professional representative (an advocate, a legal adviser, a tax adviser). In other cases, for example where the management board includes a foreign national with no PESEL number, the paid S24 route remains,
• CIT payers not entered in the KRS and PIT payers keeping accounting books file the statements with the Head of the National Revenue Administration.
Do not wait until the last day
Failure to file the statements on time carries a fine for the head of the entity and coercive proceedings by the registry court, and in extreme cases even the dissolution of the company. Approval of the financial statements is also a condition for paying out a dividend.
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