Poland extends deadlines for preparation, approval and submission of financial statements

9 June 2021 – On 26 March 2021, the Polish Minister of Finance extended the deadlines for preparation, approval and submission of financial statements by three months. The extension is applicable if the deadline for completion has not expired prior to 31 March 2021 and only to those annual obligations which are relevant for the fiscal year ending after 29 September 2020 but not later than on 30 April 2021.

Therefore, Polish LLCs, JSCs and branches with the fiscal year ending on 31 December 2020, will now have until 30 September 2021 for approving their financial statements by the Shareholders, instead of a regular deadline of 30 June. The deadline for submitting such financial statements to the Repository will fall on 15 October 2021, instead of 15 July 2021.

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