Updating the CRBR entry after a beneficial-owner change
a sp. z o.o. whose beneficial-owner data changed (e.g. shareholders, management board). The deadline is triggered by: a change of data subject to reporting.
Compute the deadline for your company
The deadline
14 working days (Saturdays and statutory holidays excluded) from the event: a change of data subject to reporting.
Where: the Central Register of Beneficial Owners (crbr.podatki.gov.pl).
What you risk when late
Missing the update deadline: a monetary penalty of up to 1 000 000 zł (art. 153(1) of the AML Act).
Legal basis: art. 153 ust. 1
AML Act (ustawa o przeciwdziałaniu praniu pieniędzy), art. 153 ust. 1: „które nie dopełniły obowiązku zgłoszenia lub aktualizacji informacji, o których mowa w art. 59, w terminie wskazanym w ustawie lub podały informacje niezgodne ze stanem faktycznym, podlegają karze pieniężnej do wysokości 1 000 000 zł” consolidated text (Polish)Plain-English summary: Failing to report or update on time, or reporting false data, carries a monetary penalty of up to 1 000 000 zł.
The Polish quote above is the verifiable text — it is never a translation; the English line is only a summary.
How to do it, step by step
1. Deadline: 14 working days
Updates are made within 14 days of the change in KRS, and for changes effective without a KRS entry — within 14 days of the change itself; Saturdays and statutory holidays do not count.
Legal basis: art. 60 ust. 1a; art. 60 ust. 2
AML Act (ustawa o przeciwdziałaniu praniu pieniędzy), art. 60 ust. 1a: „w terminie 14 dni od ich zmiany w Krajowym Rejestrze Sądowym, a w przypadku zmian, dla których skuteczności nie jest wymagany wpis do Krajowego Rejestru Sądowego, w terminie 14 dni od dnia ich dokonania” consolidated text (Polish)Plain-English summary: Updates are due within 14 days of the change in KRS, or — for changes effective without a KRS entry — within 14 days of the change itself.
AML Act (ustawa o przeciwdziałaniu praniu pieniędzy), art. 60 ust. 2: „Do biegu terminów, o których mowa w ust. 1 i 1a, nie wlicza się sobót i dni ustawowo wolnych od pracy” consolidated text (Polish)Plain-English summary: Saturdays and statutory holidays do not count towards these deadlines.
The Polish quote above is the verifiable text — it is never a translation; the English line is only a summary.
2. When the clock starts: constitutive vs declaratory changes
For constitutive changes (e.g. amending the articles, a capital increase — effective upon the KRS entry) the deadline runs from the KRS entry; for declaratory ones (e.g. a board change, a sale of shares) — from the event itself (FIRMA-API-FINDINGS.md §4; the Ministry’s worked example excludes Saturdays and Sundays). A system outage announced in the Ministry of Finance BIP suspends the deadline.
Legal basis: art. 60 ust. 1a; art. 60 ust. 2
AML Act (ustawa o przeciwdziałaniu praniu pieniędzy), art. 60 ust. 1a: „w terminie 14 dni od ich zmiany w Krajowym Rejestrze Sądowym, a w przypadku zmian, dla których skuteczności nie jest wymagany wpis do Krajowego Rejestru Sądowego, w terminie 14 dni od dnia ich dokonania” consolidated text (Polish)Plain-English summary: Updates are due within 14 days of the change in KRS, or — for changes effective without a KRS entry — within 14 days of the change itself.
AML Act (ustawa o przeciwdziałaniu praniu pieniędzy), art. 60 ust. 2: „Do biegu terminów, o których mowa w ust. 1 i 1a, nie wlicza się sobót i dni ustawowo wolnych od pracy” consolidated text (Polish)Plain-English summary: Saturdays and statutory holidays do not count towards these deadlines.
The Polish quote above is the verifiable text — it is never a translation; the English line is only a summary.
Calculator (on the Polish page)
CRBR late-filing fine: the statutory range and published practice
The statutory maximum (1 000 000 zł, art. 153(1) of the AML Act) and the published enforcement statistics of one regional office (IAS Bydgoszcz — regional data, fact F9). Never a prediction for your case. The calculator itself runs on the Polish page.
Sources
crbr.podatki.gov.pl · www.gov.pl/web/finanse/zgloszenie-informacji-o-beneficjentach
The Polish quotes at every step are machine-compared with the consolidated texts of the acts — a fact without a provision does not reach this page. The quotes are never translated; the English sentences are summaries.
The whole calendar of your company
This obligation is one of 11 in Foka’s registry. Enter your company’s profile and see all the deadlines at once — with an .ics export.
Polish statutory terms on this page (sprawozdanie finansowe, uchwała, CRBR, KSeF, e-Doręczenia…) stay in Polish on purpose — they are the names you will meet in the law and in the registers. Each one is explained in the glossary.
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.