2019-01-08
Electronic submission of financial statements from companies to the National Court Register
From October 1, 2018, financial statements may only be created electronically. They must also be signed electronically, e.g. using a Certum qualified electronic signature. It results from art. 45 section 1f and 1g of the Accounting Act (i.e. Journal of Laws of 2018, item 395 as amended).
Certum offers tools with a qualified certificate for signing financial e-KRS (National Court Register) documents.
Electronic signature from Certum used, among others, for signing the e-KRS financial statements:
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Recommended solution: SimplySign – the mobile qualified electronic signature is a secure electronic signature placement tool that works without a physical card and reader.
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Certum Mini set: a small, portable, and handy device for placeing a secure electronic signature.
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Certum Standard set: a classic device for placing a secure electronic signature.
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Who has to report to the e-KRS?
Commercial companies and civil partnerships, as well as other legal entities, are obliged to prepare financial statements
The report must also be prepared by natural persons, civil partnerships of natural persons, general partnerships of natural persons and professional partnerships, if their net revenues from the sale of goods, products and financial operations for the previous financial year amounted to at least the equivalent of EUR 2 million in Polish currency.
The need for electronic preparation and submission will also apply to:
- consolidated financial statements,
- reports on operations (concerns entrepreneurs entered in the National Court Register),
- reports on operations of capital groups,
- reports on payments or consolidated reports on payments to public administration.
If you have any additional questions, please contact our hotline. Our consultants are available on working days (Mon-Fri) from 7:00 to 17:00:+ 48 91 4801300