By Regulation of 26 March 2021, the Minister of Finance, Funds and Regional Policy. (Journal of Laws of 29 March 2021, item 572) extended certain deadlines for financial statements.
The deadline for preparing the financial statements has been extended by 3 months, i.e. until the end of the 6th month following the end of the financial year (in the case of public finance entities, this period has been extended by 1 month and for the entities referred to in Article 1(2) of the Law of 21 July 2006 on supervision of the financial market has not been extended. In practice, this means extending the deadline for most entrepreneurs (for whom the financial year is a calendar year) to prepare their financial statements until 30 June 2021.
Consistently the deadline for the approval of the financial statements has also been extended by 3 months – that is, until the end of the 9th month after the end of the financial year (in the case of public finance entities, the deadline was extended by 1 month and for the entities referred to in Article 1(2) of the Law of 21 July 2006 on supervision of the financial market was not extended).
Due to the extension of the deadlines for preparing and approving the financial statements, entities entered in the National Business Register (KRS) will have 15 days to submit their financial statements from the date of its approval. Thus, for the majority of entities entered in the KRS (with the exception of public finance entities), the deadline for filing will be 15 October 2021.