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Changes in income taxes come into force in 2019
New regulations regarding income taxes will come into force more



Changes in submission of financial statements in Poland

Financial statements may only be submitted by a natural person authorized to represent relevant entity, whose  PESEL number is disclosed in the National Court Register (Krajowy Rejestr Sądowy).

Considering the above, the implications for submission of 2017 financial statements are as follows:

  • representatives of an entity must have a qualified electronic signature or a  signature confirmed with the trusted profile of ePUAP
  • external providers, like MDDP Outsourcing, will not be able to submit financial statements on behalf of clients
  • foreign representatives who do not have PESEL number will have to apply for it and disclose it in the National Court Register

In transition period, ie, from March 15th to September 30th 2018, financial statements should be duly signed in paper version, then scanned, filed via an account on Ministry of Justice account and authorised by electronic signature of one selected representative of the entity, whose PESEL is disclosed in the National Court Register.

Since October 1st 2018 financial statements will be filed in form of Standard Audit File and will have to be signed with electronic signatures of all representatives of an entity. At the moment, details of the SAF file in question are not known.

Entities registered  in Poland should commence procedures in order to disclose PESEL numbers of all your representatives in National Court Register, as well as obtain a qualified electronic signature or a  signature confirmed with the trusted profile of ePUAP as soon possible to avoid adverse consequences of the new law.

The financial statements submitted in electronic form will be available to the public  free of charge on the internet.


Anna Drzyzga
MDDP Outsourcing


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