Sprawozdanie finansowe w spółce - JAK ZŁOŻYĆ I KIEDY? Uniknij kary! | Prawnik Wyjaśnia

Introduction

This tutorial provides a comprehensive guide on how to prepare and submit a financial statement for your company in Poland. Understanding this process is crucial to avoid penalties and ensure compliance with legal requirements. We will cover what a financial statement is, the key deadlines, the submission process, and associated costs.

Step 1: Understand the Financial Statement

• A financial statement reflects the financial position of your company.
• It is mandatory for companies that maintain accounting records.
• Key components of a financial statement include:
  • Balance sheet
  • Profit and loss account
  • Cash flow statement

Step 2: Know the Deadlines

• Familiarize yourself with the deadlines for submitting the financial statement:
  • Financial statements should be prepared within a specific timeframe after the end of your financial year.
  • Submission is typically required within 15 days after approval by the management.
• Missing deadlines can lead to substantial fines, so mark these dates on your calendar.

Step 3: Prepare the Financial Statement

• Gather all necessary financial documents, including:
  • Accounting records
  • Invoices
  • Bank statements
• Ensure accuracy in your figures to avoid discrepancies.
• If needed, consult with an accountant or financial advisor to assist in the preparation.

Step 4: Sign the Financial Statement

• Once prepared, the financial statement must be signed by authorized individuals in your company.
• Ensure that the signatories are aware of their responsibilities regarding the document.

Step 5: Approve the Financial Statement

• Hold a meeting with relevant stakeholders to approve the financial statement.
• Document the meeting minutes as proof of approval, which may be required for submission.

Step 6: Submit to KRS

• The final step is to submit the approved financial statement to the Krajowy Rejestr Sądowy (KRS).
• This can usually be done online through the KRS portal or by submitting physical documents.
• Ensure you keep a copy of the submission confirmation for your records.

Step 7: Understand the Costs

• Be aware of any costs associated with preparing and submitting the financial statement:
  • Fees for professional accounting services if you hire external help.
  • Potential penalties if deadlines are not met.

Conclusion

Preparing and submitting a financial statement is a vital process for any company operating in Poland. By following these steps—understanding the requirements, meeting deadlines, preparing and signing the document, and submitting it to the KRS—you can ensure compliance and avoid penalties. Consider consulting with professionals to streamline the process and reduce risks. If you have any questions or need further assistance, don't hesitate to reach out for professional help.