Implementation of the obligation to submit financial statements to KRS since 15 March 2018 September 30, 2018
In accordance with the law of 26 January 2018 On the amendment of the Act on the National Court Register and certain other Acts (Dz. U. Z 2018 r., Item. 398) new rules for the submission of financial statements to the National Court register have been introduced. Most of the provisions of this Law entered into force on 15 March 2018. however, the legislature envisaged that certain regulations would enter into force on 1 October 2018. This circumstance results in the submission of M.in. Financial statements to the National Court Register will be held By. Different rules during periods:
- From March 15, 2018 September 30, 2018 I
- After the date of 1 October 2018,
We note that the following applies to the submitted financial statements for all previous years, i.e. Not only for the financial year 2017.
Implementation of the obligation to submit financial statements to KRS since 15 March 2018 September 30, 2018
Starting March 15, 2018 It is no longer possible to submit financial statements in paper form to the National Court Register. In addition, the rules deal with the period from 15 March 2018. September 30, 2018 From 1 October 2018, The subsequent amendments to the law of 26 January 2018, this time concerning the Act of 29 September 1994 are in Force. On accounting (codified text: Dz. U. Z 2018 r., Item. 395, as Amended). The proposed amendment to the Accounting Act provides for the preparation of financial statements in electronic form, which will have the obligation to submit the required documents to the National Court Register. In accordance with art. 19e Paragraph 1. 1 of the National Court Register Act (codified text: Dz. U. Z 2017 r., Item. 700, as Amended) Submission of the documents referred to in article 3 69 of the accounting act, is followed by a notification through the electronic system made available for this purpose by the Minister of Justice. The documents referred to in article 3 shall be 69 of the Accounting Act are in particular:
- Annual accounts,
- The test report, if it was subject to a study,
- A copy of the resolution or the provisions of the approval authority to approve the annual accounts and the distribution of profit or loss coverage, and
- Activity Report (article 69 Paragraph. Accounting act).
Regulation (EC) No 19e Paragraph 1. 2 of the Act on the National Court Register stipulates that the application stamping a qualified electronic signature or a signature confirmed by a trusted profile EPUAP at least one natural person whose social security number is disclosed in the National Register court, entered As:
- Member of the authority empowered to represent,
- A venturer entitled to represent a partnership,
- Receiver or Liquidator.
If the partner entitled to represent the partnership is not a natural person, the application stamping a qualified electronic signature, or a signature with a confirmed profile trusted EPUAP at least one natural person whose social security number It is disclosed in the register, entered as a member of the authority entitled to represent, the trustee, the liquidator of the Venturer or a shareholder who is entitled to represent the company as a partner. In regulation (ec) No 38 Paragraph. 2 of the Act of 26 January 2018 R. The transitional period applicable until 30 September 2018 was Introduced.
Implementation of the obligation to submit financial statements to KRS since 15 March 2018 September 30, 2018
A copy of the documents referred to m.in may be attached to the application or application at that Time. In article 3. 69 Paragraph. 1 of the accounting act, bearing a qualified electronic signature, or a signature with a validated profile EPUAP by at least one of the natural persons referred to in article 2. 19e Paragraph 1. 2 of the Act on the National Court Register. Summing up the above in the period from 15 March 2018 September 30, 2018 Folding M.in. Financial statements will be electronic. Required by art. 69 Paragraph. 1 Accounting Act documents must be adopted and signed in accordance with the relevant procedure of the relevant Entity. The documents so accepted must be scanned, certified by electronic signature, or signed by a confirmed profile EPUAP by a person whose social security number is shown in the KRS. The copies must then be submitted via the ICT system using the following website Https://ekrs.ms.gov.pl/after reaching this site, select the option "free reporting of financial documents", Login and follow the instructions Provided. In the absence of an account in the ICT system, on the home page, Select the option "S24-company registration other applications", after going to the next page select "create account" (in the lower left corner) and on the following pages to do the steps That will create an account in the ICT System. For more information, visit: Https://www.biznes.gov.pl/zmiany-w-firmie/zmiany-za-pomoca-s24