Glossary: the Polish terms of your company’s obligations
Polish statutory terms stay in Polish on every Foka Firma page — these are the names you will meet in the law, in the registers and in your accountant’s e-mails. Here is what each of them means.
sp. z o.o. (spółka z ograniczoną odpowiedzialnością)
Polish limited liability company
The most common Polish company form, registered in KRS. The obligations in this calendar are written for small companies of this form.
zarząd
management board
The body that runs the company and represents it. Polish law makes the zarząd (as head of the entity) responsible for most of the deadlines on this site — even when an accounting office does the day-to-day work.
zgromadzenie wspólników
shareholders’ meeting
The meeting of the company’s shareholders. The zwyczajne (ordinary, annual) meeting must approve the financial statements within 6 months of the balance-sheet date.
uchwała
resolution (of the shareholders’ meeting or another body)
A formal decision, usually of the shareholders’ meeting — e.g. approving the financial statements, granting absolutorium, distributing profit. The uchwały generator produces these documents in Polish.
absolutorium
discharge of duties
The annual resolution in which the shareholders approve how a member of a company body performed their duties in the past financial year.
sprawozdanie finansowe
annual financial statements
The yearly accounts (balance sheet, profit and loss account, notes). They must be prepared within 3 months of the balance-sheet date, approved within 6 months and filed with KRS within 15 days of approval.
rok obrotowy
financial year
The company’s accounting year — the calendar year or another 12 full months set in the articles of association. The annual cycle of deadlines is computed from its end (the balance-sheet date, dzień bilansowy).
dzień bilansowy
balance-sheet date
The last day of the financial year; the 3- and 6-month deadlines of the annual reporting cycle run from this date.
KRS (Krajowy Rejestr Sądowy)
National Court Register
The court register of Polish companies. Changes in the company (board, articles, shareholders...) should be reported within 7 days; the financial statements are filed to its document repository.
RDF (Repozytorium Dokumentów Finansowych)
financial documents repository at KRS
The free electronic repository where the annual financial statements are filed (ekrs.ms.gov.pl) and where anyone can check what a company has filed, by KRS number.
CRBR (Centralny Rejestr Beneficjentów Rzeczywistych)
Central Register of Beneficial Owners
The register of beneficial owners. First entry within 14 working days of KRS registration, updates within 14 working days of a change; penalties up to 1 000 000 zł.
beneficjent rzeczywisty
beneficial owner
The natural person who ultimately owns or controls the company — the person whose data goes into CRBR.
e-Doręczenia
statutory electronic delivery address
The national system of official electronic delivery. Companies in KRS and sole proprietors in CEIDG must have an address entered in the address base; official mail is routed to it.
KSeF (Krajowy System e-Faktur)
national e-invoicing system
The government system for structured e-invoices. The duty to issue invoices through it starts on 1.02.2026, 1.04.2026 or 1.01.2027, depending on the company’s scale.
CIT-8
annual corporate income tax return
The yearly CIT return of a company, filed electronically by the end of the third month after the tax year, together with the payment of the tax due.
JPK_V7
combined VAT return and SAF-T file
The monthly electronic VAT file of an active VAT payer, due by the 25th of the following month together with the VAT payment.
ZUS (Zakład Ubezpieczeń Społecznych)
Social Insurance Institution
The social insurance authority. Monthly contribution settlements are due by the 15th (companies) or the 20th (other payers) of the following month.
JDG (jednoosobowa działalność gospodarcza)
sole proprietorship
A one-person business registered in CEIDG (the register of sole proprietors), not in KRS. Some deadlines differ from a company’s — the calendar asks for the legal form first.
CEIDG
register of sole proprietors
The central register of one-person businesses (Centralna Ewidencja i Informacja o Działalności Gospodarczej).
doradca podatkowy
licensed tax adviser
A regulated profession in Poland. Individual tax advice — “how much do I pay in my case” — is reserved by law for licensed tax advisers; Foka Firma never gives it.
biuro rachunkowe
accounting office
An external bookkeeping firm. It usually handles taxes and contributions, but the corporate-law duties (uchwały, KRS filings, CRBR, e-Doręczenia) stay with the zarząd.
postępowanie przymuszające
compulsion proceedings of the registry court
The procedure the registry court starts against a company that did not file what it should: a call to file, then repeatable fines of up to 15 000 zł each, capped at 1 000 000 zł in one case.
profil zaufany
trusted profile (government e-identity)
A free government electronic identity used to sign filings (e.g. the CRBR report) without a paid qualified signature (podpis kwalifikowany).
Ordynacja podatkowa
Tax Ordinance
The general tax procedure act. Its art. 12 § 5 moves a tax deadline that falls on a Saturday or statutory holiday to the next working day.
KSH (Kodeks spółek handlowych)
Commercial Companies Code
The act governing Polish companies — including the annual shareholders’ meeting (art. 231) and the cap on profit distribution (art. 192).
Where the terms live
Every obligation page shows these terms in context, with the deadline, the sanction and the literal quote of the provision: the obligations, one by one — or compute your own calendar: check your company.
This is Foka’s informational calendar built from the provisions of Polish law: every deadline stands on a provision whose wording we machine-check against the consolidated text of the act. It is not legal or tax advice in your case; the obligations and deadlines remain the responsibility of the zarząd (management board).
Foka Firma shows the obligations and deadlines that follow directly from Polish law — each one stands on an act, an article and a literal quote. This is not tax or legal advice and it is not an assessment of your case: Foka will not tell you how much to pay in your situation, whether an exemption applies to you, or how to structure your taxes. Individual tax advice is reserved by law for a licensed doradca podatkowy (tax adviser), and legal advice for a radca prawny or adwokat. Before deciding, check the provision in the consolidated text of the act — every obligation links to it.