When does a sp. z o.o. approve and file its financial statements?
Last updated: Oct 21, 2026, 17:46 (UTC+08:00)
The shareholders approve them within 6 months of the year end, and the company files them in the eKRS system within 15 days of approval. For a calendar year that means approval by 30 June and filing by 15 July. The statements must be prepared electronically in the Ministry of Finance format.
Source: Sprawozdanie finansowe do KRS, Biznes.gov.pl (Government of Poland)