Filing the financial statements with KRS (the RDF repository)
a sp. z o.o. (the zarząd as head of the entity). The deadline is triggered by: approval of the statements (or, if they were not approved, the lapse of the approval deadline).
Compute the deadline for your company
The deadline
15 days from the day the sprawozdanie finansowe was approved; if it was not approved on time — 15 days after 6 months from the balance-sheet date, and again 15 days after a later approval.
Where: the financial documents repository (RDF) at KRS — electronic filing at ekrs.ms.gov.pl.
What you risk when late
Not filing the statements with the registry court: a fine or restriction of liberty (art. 79 of the Accounting Act); on top of that the registry court opens postępowanie przymuszające (compulsion proceedings, art. 24 of the KRS Act), with fines of up to 15 000 zł per decision and up to 1 000 000 zł in total (art. 1052 KPC — fact F8).
Legal basis: art. 79; art. 79; art. 24 ust. 1; art. 24; art. 1052
Accounting Act (ustawa o rachunkowości), art. 79: „nie składa we właściwym rejestrze sądowym” consolidated text (Polish)Plain-English summary: Art. 79 penalises not filing the required documents with the competent registry court.
Accounting Act (ustawa o rachunkowości), art. 79: „podlega grzywnie albo karze ograniczenia wolności” consolidated text (Polish)Plain-English summary: The sanction is a fine or restriction of liberty.
National Court Register Act (ustawa o KRS), art. 24 ust. 1: „W przypadku stwierdzenia, że wniosek o wpis do Rejestru lub dokumenty, których złożenie jest obowiązkowe, nie zostały złożone pomimo upływu terminu, sąd rejestrowy wzywa obowiązanych do ich złożenia” consolidated text (Polish)Plain-English summary: If a mandatory application or documents were not filed on time, the registry court calls on those obliged to file them.
National Court Register Act (ustawa o KRS), art. 24: „pod rygorem zastosowania grzywny przewidzianej w przepisach Kodeksu postępowania cywilnego o egzekucji świadczeń niepieniężnych” consolidated text (Polish)Plain-English summary: The court’s call is made under pain of the fine provided for in the Code of Civil Procedure for enforcing non-monetary obligations.
Code of Civil Procedure (KPC), art. 1052: „W jednym postanowieniu sąd może wymierzyć grzywnę nie wyższą niż piętnaście tysięcy złotych, chyba że dwukrotne wymierzenie grzywny okazało się nieskuteczne. Ogólna suma grzywien w tej samej sprawie nie może przewyższać miliona złotych” consolidated text (Polish)Plain-English summary: In one decision the court may impose a fine of up to 15 000 zł (more only after two fines proved ineffective), and the total of fines in one case may not exceed one million 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. File the documents within 15 days of approval
The head of the entity files with the registry court the annual financial statements, the audit report (if audited), a copy of the approval and profit/loss uchwały and the activity report — within 15 days of the approval of the annual financial statements.
Legal basis: art. 69 ust. 1; art. 69 ust. 1
Accounting Act (ustawa o rachunkowości), art. 69 ust. 1: „Kierownik jednostki składa we właściwym rejestrze sądowym” consolidated text (Polish)Plain-English summary: The head of the entity files the required documents with the competent registry court.
Accounting Act (ustawa o rachunkowości), art. 69 ust. 1: „w terminie 15 dni od dnia zatwierdzenia rocznego sprawozdania finansowego” consolidated text (Polish)Plain-English summary: The filing deadline is 15 days from the day the annual financial statements were approved.
The Polish quote above is the verifiable text — it is never a translation; the English line is only a summary.
2. Not approved on time?
Unapproved statements must be filed within 15 days after the art. 53(1) deadline (i.e. after 6 months from the balance-sheet date), and again within 15 days after a later approval.
Legal basis: art. 69 ust. 2
Accounting Act (ustawa o rachunkowości), art. 69 ust. 2: „Jeżeli sprawozdanie finansowe nie zostało zatwierdzone w terminie określonym w art. 53 ust. 1, to należy je złożyć w rejestrze sądowym w ciągu 15 dni po tym terminie, a także 15 dni po jego zatwierdzeniu” consolidated text (Polish)Plain-English summary: Statements not approved on time must still be filed within 15 days after the approval deadline, and again within 15 days after a later approval.
The Polish quote above is the verifiable text — it is never a translation; the English line is only a summary.
3. Check what the RDF shows
You can check the filed documents free of charge in the financial documents browser by KRS number (manually — the search is protected against robots; FIRMA-API-FINDINGS.md §5).
Legal basis: art. 69 ust. 1
Accounting Act (ustawa o rachunkowości), art. 69 ust. 1: „Kierownik jednostki składa we właściwym rejestrze sądowym” consolidated text (Polish)Plain-English summary: The head of the entity files the required documents with the competent registry court.
The Polish quote above is the verifiable text — it is never a translation; the English line is only a summary.
Sources
ekrs.ms.gov.pl · tekst aktu w Foce
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).
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