Annual financial statements of companies – difficulties for foreigners
Due to the amendment of the KRS (National Court Register Law, companies can only file their annual financial statements with the registry court in electronic form.
In order to file the report, companies can use the free filing of documents to the Repository of Financial Documents, but only if at least one member of the board of directors listed in the KRS (National Court Register Law) has a PESEL number disclosed in the KRS (National Court Register Law). This means that it is not possible for companies whose boards of directors include only foreigners without PESEL numbers to file their financial statements in this way. Such board members are also unable, for technical reasons due to the functionality of the Ministry of Justice
portal, to file a paid electronic request for disclosure of the company’s financial statements in , which is the second of the permitted ways to file financial statements. The proposed solution to the above problem is to file a paid KRS application (form Z30)by proxy. The law firm has filed electronic applications on behalf of several companies whose board members are foreigners and do not have PESEL numbers to report their annual financial statements to the KRS and is awaiting resolution of the applications by the registry court.