How to submit financial statements in eKRS?

Any entrepreneurs who have been entered into the National Court Register (KRS) and who prepare financial statements are obligated to place them in the Repository of Financial Documents which is maintained by the Ministry of Justice. The submission itself is not subject to a fee, nevertheless, any failure to fulfil this obligation may result in consequences.

Below, you can find step-by-step instructions on how to file a financial statement in eKRS system.

1. Create an account in the eKRS system.

In case you submit financial statements, you must already have an account in the eKRS system. If otherwise, please create it on the website:

After entering your e-mail address, which is also your login, and setting up your password to the account, you need to confirm your identity with a Profil Zaufany or a qualified signature.

Once the correct verification process is completed, you should receive 2 e-mails: the first one with information about creating your account, the second one containing an activation link to confirm the validity of your e-mail address. Once you click it and provide the verification code, your account will be correctly created.

IMPORTANT NOTE: The indicated e-mail address, which you provide, can be associated with only one natural person.


2. Upload documents to the eKRS system.

In case you already have an active account, you can log into the Repository of Financial Documents at:

Once you are logged in to the system, you can see a menu which enables you to select a specific feature:

Please choose the first feature on the left designed for preparing and submitting statements (przygotowywanie i składanie zgłoszeń). You should see a list of the statements that have already been saved on the screen. You can edit them before submitting them further:

In order to continue working on a previously saved statement, you have to edit it (press edycja to do so).

In the next step, add the statement to the system (click Dodaj zgłoszenie) and by doing so, you will create a brand new statement.

STEP 1: In the search box, please enter the KRS number of the company to which the application refers. The system will look for the business entity and provide personal data of those individuals authorised to represent it. Proceed to the next step (press dalej).

STEP 2: Here you can give a temporary working title and the period of the statement to be submitted. You must, however, specify whether the said statement concerns a single entity or a group.

STEP 3: Add the documents one by one. Their number depends on the size of the entity and the version of the financial statements, but the following three are the minimum for each company:

  • annual financial report in the format of a JPK file,
  • resolution on distribution of profit or coverage of loss,
  • a resolution or a decision approving the annual financial report

Once you save all your documents, please proceed to the next step (press dalej).

STEP 4: First, you have to save, then verify and ultimately sign the statement.

At this point of the process, you may get a message that the PDF files are not signed, and you will only be able to use the Confidential Profile to provide your signature. If you do not wish to do so, or do not have a Confidential Profile, please bear in mind to sign the PDF files first and attach them to the final statement in a signed form.

Once the statement is signed correctly, you will be able to submit it to the Repository of Financial Documents.


Temporary rough draft statements and unsigned ones are automatically deleted from the eKRS system after 14 days.

What if you submit your financial statements after the deadline?

Any failure to submit two consecutive financial statements is basis for the registry court to initiate proceedings to dissolve an entity entered in the register without conducting liquidation proceedings or appointing a liquidating trustee for it.

Such an entity may also be subject to paying a fine, the amount of which in the year 2021 ranges from PLN 933.33 up to PLN 26,880,000. The court may also initiate coercive proceedings, which results in imposing further additional fines until the obligation is fulfilled.

The head of the entity may also be held personally liable for any failure to submit documents on time. This may result in a penalty of restricted liberty for a period between one month and two years imposed on the individual in question.

Legal basis:
45, Art. 69 and Art. 79 of the Act of 29 September1994 regarding accounting (Journal of Laws of 2021, item 217 as amended),
– 23 of the Act of 10 September 1999. – Fiscal Penal Code (Journal of Laws of 2021, item 408 as amended).
Legal status current as of 12 October 2021.
Source of graphics:

See also