LEGAL ALERT - Financial Statements after 1 October 2018.
We kindly inform you that in accordance with Article 45(1f) of the Act of 29 September 1994 on Accountancy, the financial statements are prepared in electronic form and bear a qualified electronic signature or a signature confirmed by the ePUAP trusted profile. This requirement applies to financial statements and other documents drawn up after 1 October 2018, which should follow the logical structure and format provided in the Public Information Bulletin on the website of the Ministry of Finance: https://www.mf.gov.pl/krajowa-administracja-skarbowa/dzialalnosc/struktury-e-sprawozdan.
For more datails please read the Legal Alert devoted to Financial Statements after 1 October 2018.
In case you have any additional questions related to the procedure of preparing and submitting financial documents under the new rules, we invite you to contact us directly.
Tomasz Szarek - Legal advisor, Partner
dr Marcin Śledzikowski – Legal advisor