Electronic submission of reports to the National Court Register - new obligation


On March 15, 2018, the provisions establishing the obligation to electronically submit financial documents to the National Court Register entered into force. Does every entity have such an obligation? Since when will only the electronic submission of financial statements to the National Court Register function in practice?

Who is affected by electronic submission of reports to the National Court Register?

The obligation to submit electronic reports applies to every company registered in the National Court Register (i.e. all limited liability companies, joint-stock companies) as well as natural persons and companies run by them, if their revenue last year amounted to at least EUR 2 million converted into PLN.

The report to the National Court Register may be sent only by a person who is entered in the National Court Register and has a PESEL number disclosed in it. Most often they are members of the company's management board. The report should be submitted using a qualified certificate or a trusted profile.

Therefore, persons who do not have a PESEL number (e.g. foreigners), proxies or company employees are not entitled to submit these documents electronically.

Since when only electronic submission of reports to the National Court Register?

It is true that until March 2018 it was possible to send financial statements electronically, but it was a paid option. From March 2018, electronic reports must already be submitted - and since then this option is free.


The data from the reports will be transferred from the court repository to the Central Register of Tax Data. This means that companies and other entities entered into the National Court Register will no longer have to submit reports to tax offices. The court will do it for them. On the other hand, entities that are required to prepare financial statements, but are not entered into the National Court Register, will send reports electronically in the form of SAF-T to the head of the National Revenue Administration.

Documents for 2017 can still be sent by means of scans, while for 2018 and later - only the electronic form of preparing and sending documents will be allowed, which will have to be prepared in the form of a single control file. The exact structure of SAF-T will be determined by the Minister of Finance (as in the case of other JPK, e.g. regarding VAT records).

From March 15, 2018 to September 30, 2018, i.e. during the transition period, you will need to:

● prepare a financial statement in a traditional way,

● after signing, scan them, creating an electronic copy (scan),

● sign this copy,

● submit signed documents to the repository of financial documents (RDF), via the website of the ECR.

Copies of documents must be signed with an electronic signature or a trusted profile by at least one person authorized to represent the company.

All companies will be required to create reports only in electronic form signed with a qualified electronic signature from October 1, 2018.

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Free financial document submission service offered by the Ministry of Justice

In connection with the obligation to submit financial documents electronically, on March 15, 2018, the Ministry of Justice (MS) launched a service that allows for free electronic submission of reports to the National Court Register.

To be able to use the above service, it is required to have an account in the eKRS system.

People who do not have an account - should create one by entering the "S-24 - company registration, other applications" system on the home page of the eKRS portal. People who had an account before March 2018 should authorize it using an electronic signature. To authorize an account:

  • enter the S24 system on the home page of the eKRS portal,

  • enter the "My Account" tab,

  • select the "Authorization" tab.

In the S24 tab, PAID reports are submitted in the form of a Z30 application for entrepreneurs who cannot submit a free report. If the entity is able to submit a free report, it should use the option FREE SUBMISSION OF FINANCIAL DOCUMENTS - this option is visible after going to the home page of the ekrs website.


The Ministry of Justice on its website warns - "There are commercial companies on the market that send entrepreneurs offers to enter into their registers. Such an entry is purely informative or advertising. Therefore, requests for payment sent by various entities should be treated as a commercial offer not related to the National Court Register. Failure to pay the fee does not have any legal consequences in the National Court Register.

Entrepreneurs are advised to consider carefully before cooperating with companies offering paid entries in commercial registers