When is an annual financial statement required?

Question

Does every Polish company need to file an annual financial statement?

Auranik Consulting & Management · Accepted Answer

## Short answer
Yes. A sp. z o.o. must prepare an annual financial statement covering each fiscal year and file it (typically electronically, via the KRS repository of financial documents) after shareholder approval.

## Important exception
Exact deadlines and formatting requirements are technical and best handled with a qualified accountant -- this is general orientation, not a filing checklist.

## Official source
Polish Accounting Act / Ministry of Justice KRS filing requirements; informational, not personalized accounting advice.

When is an annual financial statement required?

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