Changes in the National Court Register in 2018
April 25, 2018
On March 15, 2018 was the date of entry into force of an act amending the National Court Register Act and several other acts of law, of January 26, 2018 (Journal of Laws of 2018, item 398), introducing major changes in submission of financial statements to the registration court.As of the above-mentioned date, it is no longer allowed to submit financial statements to the registration court in hard copy and such statements are required to be submitted via an electronic system.The above apply to financial statements for 2017 already; in this case, however, it will be possible during the transition period between March 15, 2018 and September 30, 2018 to submit them in electronic form (scans).
During the transition period, financial statements made in traditional form should be scanned upon signing, and then the copy should be signed in accordance with Article 38.2 of the above-mentioned Act, that is it should bear a qualified electronic signature or a signature authorised by ePUAP trusted profile by at least one individual whose PESEL (personal identification number) is disclosed in the National Court Register and who is entered as a member of the body authorised to represent the company, a partner authorised to represent a partnership, a receiver, or a liquidator.
Then, thus signed copy of financial statements will be subject to entry in the repository of financial documents using a computer system for free-of-charge entry of financial statements directly to the repository, which was to be made available as of March 15 this year.
As of October 1, 2018, it will become obligatory to draw up financial statements only in electronic form and sign them with a qualified electronic signature or a signature confirmed with ePUAP trusted profile.
Information from the financial statements will be sent from the court repository of financial documents to the Central Register of Tax Information. Therefore, it will no longer be necessary to send financial statements separately to tax offices.
