What is an electronic financial statement? Introduced in 2018, the electronic financial statement is a mandatory digital form of financial reporting for entrepreneurs who maintain accounting books. These include:
Companies registered in the commercial register of the National Court Register (KRS), except for units applying IFRS. Personal income taxpayers required to prepare a financial statement. Corporate income taxpayers (CIT taxpayers) not registered in the commercial register of KRS but obliged to prepare a financial statement. The structured format of an electronic financial statement includes key elements such as the balance sheet, profit and loss account, cash flow statement, and statement of changes in equity. Additional information and explanations must also be prepared electronically, but there is no obligation to maintain the XML format for these elements.
Financial statement files that do not comply with the published structures will not be accepted by the teleinformation system, preventing the entrepreneur from submitting the required documents to KRS or KAS.
Electronic financial statements can be submitted through platforms provided by the Minister of Justice on the eKRS portal or the Ministry of Finance. These platforms offer free tools for submission. The correctness and signing of the electronic financial statement are the responsibility of the unit's manager and the person entrusted with keeping the accounting books, i.e., the chief accountant or an external accounting office. This ensures the legality and reliability of the submitted documents.
Who is the electronic financial statement preparation service intended for? The service is primarily intended for business entities required to keep accounting books under the Accounting Act, and thus to publicly report their financial situation and performance electronically.
These include:
General partnerships, professional partnerships, limited partnerships, joint-stock limited partnerships, limited liability companies, joint-stock companies, simple joint-stock companies.
Branches of foreign entrepreneurs operating in Poland.
Other legal entities, if they conduct business activities and are registered in the commercial register of KRS.
In addition to the electronic financial statement preparation service, we offer comprehensive support from accounting experts and financial consulting services. This includes customized financial statements tailored to the client's needs.
Need assistance with preparing an electronic financial statement?
We will prepare your financial statement in XML format, following the rules specified by the Ministry of Finance in the appropriate XSD structure.
What is the cost of preparing an electronic financial statement?
Service Price Micro unit electronic financial statement 900,00 PLN Small unit electronic financial statement 1 800,00 PLN Other unit electronic financial statement 2 400,00 PLN
All prices are net in PLN. 23% VAT must be added to all prices.
Don't have the software and need expert knowledge in preparing electronic financial statements? Contact us and order the preparation of your electronic financial statement by filling out the form below.
