Overdue filings for Polish companies

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.

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Published · 22 April 2026

Act early after receiving a letter from the Polish register court (KRS).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.

If the court requests overdue financial statements, the company usually needs to complete accounting records for that year, prepare formal approvals and file the required documents correctly. Below is the standard catch up process.

Complete bookkeeping for the overdue yearAll bank statements, invoices and transactions must usually be posted into the accounting system.

Prepare annual financial statementsThe annual accounts and financial statements are prepared for the missing year.

Sign financial statements electronicallyThe financial statements usually need electronic signatures from the management board.

Approve statements by shareholder resolutionsShareholders approve the statements and adopt the required resolutions.

File documents with KRSApproved statements and resolutions are filed with the Polish register court.

Submit annual CIT returnThe annual CIT 8 tax return for that year must also be prepared and filed.

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.

Starting point

6,900 PLN net for one overdue tax year

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

Step 1

Send the court letter and all company records

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.

Step 2

We review records and define the scope

We review the documents received, identify missing bookkeeping records and define the exact work needed to complete the filing properly.

Step 3

We confirm the fixed fee and engagement

We confirm the agreed fixed fee, engagement terms and start the work without delay.

Step 4

We complete accounting, statements and filings

We post the overdue year in the accounting system, prepare financial statements, prepare shareholder approval documents, file documents with KRS and submit the required CIT return to the tax office.

Need us to handle this process for you? We can take over the accounting catch up, resolutions, signatures and KRS filing process on a fixed fee basis. Send Documents for Review

Why 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

Jerzy Gaweł Tax Advisor

Supervises tax treatment, year end closing, financial statements and CIT compliance.

Sylwia Buczyńska Head Accountant

Supervises bookkeeping catch up, accounting records and financial statement preparation workflow.

Sylwia Myśliwska Attorney at Law

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. Separately, 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. In practice, foreign signatures often create filing issues. 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. In practice, courts often start enforcement not for the immediately previous year, but for an older year that has remained unfiled for a long time. A short delay of a few days rarely triggers court action, while a delay of around one year is far more likely to attract attention. If the company uses a different financial year, the dates shift accordingly.

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. If a fine was already imposed but remains unpaid, it is often cancelled once the missing filings are completed. 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.

Send 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 Wiktoria

Please include company name, KRS number, court letter, bank statements, invoices and previous accounting records.

We usually respond within one business day.