Preparing and filing financial statement with KRS — who, when, how. Sanctions for late filing.
Capital and personal companies in KRS must prepare and file annual financial statements. A core corporate duty.
All capital companies (sp. z o.o., S.A.), limited and limited-joint-stock partnerships, registered partnerships (if over limits), foundations, associations. JDG and civil partnership — only KPiR/full books.
Preparation: 3 months from balance date (usually 31 March). Approval: 6 months (30 June). KRS filing: 15 days from approval (by 15 July). All electronic via S24 or eRUM.
No filing = fine up to 540 daily rates for board members (art. 79 of the Accounting Act), arrest/restriction of liberty and KRS information entry. Possible ex officio liquidation after 2 years.
The statement is not a formality. Danexis prepares, approves and files fully electronically.