As of 1 October 2018 all financial statements in Poland must be prepared in an electronic form – Standard Audit File – and should be filed to the court via on-line platform https://ems.ms.gov.pl/ Unfortunately at the moment the webpage is only in Polish language version.
The new electronic financial statements will have to be signed by all management board members – using qualified electronic signature. It is not possible to make the filings by the proxy. The filing of financial statements to the court via on-line platform must be signed electronically be a management board member having previously assigned a PESEL number that was also earlier reported and registered in the court. PESEL number is a Polish statistical number.
Simultanously the majority of corporate entities will no longer be obliged to file the financial statements to Polish tax authorities, as it was until now.
I will be pleased to support you and your company with the procedure of financial statements filings, helping with obtaining electronic signature, PESEL number and going through the whole procedure of filing the financial statements to the court.