Late Financial Statements and KRS Filing for Polish Companies
We help foreign-owned companies and Polish sp. z o.o. businesses prepare missing annual accounts, fix late filings and complete KRS submissions.
Published 22 April 2026
Court letters usually set a 7 day deadline. If the company does not file the required package in time, the court may impose fines on management board members and issue further enforcement letters.
Received a Letter from the Polish Register Court (KRS)? What Must Be Done Now
Polish sp. z o.o. companies must file annual financial statements every year, even if inactive. If you received a court letter, the company usually needs to complete the overdue accounting year, prepare approvals and file the required package within the deadline.
Complete bookkeeping for the overdue year
All bank statements, invoices and transactions must usually be posted into the accounting system.
Prepare annual financial statements
The annual accounts and financial statements are prepared for the missing year.
Sign financial statements electronically
The financial statements usually need electronic signatures from the management board.
Approve statements by shareholder resolutions
Shareholders approve the statements and adopt the required resolutions.
File documents with KRS
Approved statements and resolutions are filed with the Polish register court.
Submit annual CIT return
The annual CIT-8 tax return for that year must also be prepared and filed.
Typical situations we solve
- You received a KRS warning letter
- Company inactive for several years
- Missing annual accounts for past years
- Foreign owner cannot manage filings remotely
- Previous accountant disappeared or records are incomplete
- Company needs compliance cleanup before sale, restructuring or internal review
How we price this service
We provide a fixed fee quote after reviewing the documents, company activity and the actual scope of catch up work.
Indicative fee for one overdue tax year of a dormant or low activity company.
This usually includes:
- Onboarding the company into the accounting system
- Posting the full overdue year, including bank statements and transactions
- Preparation of annual accounts and financial statements
- Preparation of the annual CIT-8 tax return
- Draft board and shareholder resolutions approving the statements
- Filing documents with the register court
- Filing the CIT-8 return with the tax office
Not included in this price
- Overdue VAT returns and VAT settlements
- Tax audits, disputes or correspondence with the tax office beyond standard filing scope
- Court disputes or litigation matters
- Active companies with high transaction volume or complex bookkeeping reconstruction
- Additional advisory work outside the agreed catch up scope
Court decisions remain independent. Our role covers preparation, filings and execution support.
How we handle overdue filings for you
Please send the court letter, bank statements, invoices, existing bookkeeping files and any records received from the previous accountant. We start with the documents already available.
We review the documents received, identify missing bookkeeping records and define the exact work needed to complete the filing properly.
We confirm the agreed fixed fee, engagement terms and start the work without delay.
We post the overdue year, prepare financial statements, shareholder approval documents, file documents with KRS and submit the required CIT return.
We can take over the accounting catch up, resolutions, signatures and KRS filing process on a fixed fee basis.
Send documents for reviewWhy foreign owners choose Sarego Finance
We combine accounting, tax and legal execution for overdue Polish company filings in one coordinated process.
Built for foreign-owned Polish companies
We work with international shareholders, directors and group structures daily.
Tax + Accounting + Legal
Bookkeeping catch up, resolutions, filings and compliance handled together.
Handled remotely
Most cases are completed without travel to Poland when planned properly.
One team from backlog to filing
Clear scope, fixed fee and one team managing the full process.
Expert oversight
Supervises tax treatment, year end closing, financial statements and CIT compliance.
Supervises bookkeeping catch up, accounting records and financial statement preparation workflow.
Supervises shareholder resolutions, approvals and legal filing matters.
FAQ about late financial statements in Poland
Does a Polish sp. z o.o. need filings if the company had no activity?
Yes. Polish companies are generally required to prepare annual financial statements. Bookkeeping should normally be maintained on an ongoing basis in line with Polish regulations, even where activity is limited or dormant.
Do foreign directors need to travel to Poland for overdue filings?
Usually no. Many overdue filing cases for foreign owned companies are completed remotely with planned signatures and proper filing coordination.
What if I already received a letter from the Polish register court (KRS)?
Court letters usually set a short deadline: 7 days. Within that period, the company should file a complete package with the register court: signed financial statements, shareholder resolutions approving the statements and the required supporting documents. This normally means completing the accounting records first, obtaining management board signatures and adopting the shareholder approvals without delay.
No trusted profile or signature?
At least one management board member needs a Polish qualified electronic signature or a Polish Trusted Profile (Profil Zaufany) to sign the financial statements. Without an accepted Polish signature method, the KRS system may reject the filing, so obtaining one is often the first step.
Can you help if several years are missing?
Yes. If you received a letter for one year, it is common that additional years may also require attention. Multi year backlog cases are common and can be handled in one coordinated process.
What are the deadlines for financial statements in Poland?
For calendar year companies, annual financial statements and CIT-8 are usually due by 31 March, shareholder approval is usually due by 30 June, and filing with KRS is usually due within 15 days after approval. Courts often start enforcement not for the immediately previous year, but for an older year that has remained unfiled for a long time.
What happens if financial statements are filed late in Poland?
Late filings may trigger a letter from the Polish register court and fines on management board members. In practice, the best response is to complete the missing filing package quickly and bring the company back into compliance.
How much is the fine for late financial statements in Poland?
If the company files the missing statements quickly after receiving the court letter, courts often stop the case without further fines. In practice, first fines are often around 1,000 PLN to 5,000 PLN for management board members, although the court may impose higher amounts in serious or repeated cases.
Useful links and related services
Year-End Closing Guide for Polish Companies KRS Notice and Missing Financial Statements Guide Accounting in Poland Who We AreSend documents for review
Wiktoria Buczek
Handles overdue filings, KRS letters and missing financial statement cases. Send available documents for a quick review and fixed fee quotation.
Email WiktoriaPlease include company name, KRS number, court letter, bank statements, invoices and previous accounting records.
We usually respond within one business day.