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Financial statements – no more extended deadline


​by Łukasz Napiórkowski

29 June 2023

The financial statements for the financial year lasting from 1 January to 31 December 2022 need to be approved by 30 June 2023. 

By virtue of the Act on Specific Steps to Prevent and Combat COVID-19, Other Contagious Diseases and the Crises They Cause, the Minister of Finance extended the standard reporting deadlines stipulated in the Accounting Act by 3 months in 2020 to 2022. Many businesses took advantage of this. 

Nevertheless, the deadline was extended temporarily only. The last reporting period that qualified for the extension ended on 30 April 2022. The Minister of Finance decided not to extend the reporting deadlines further.

As a consequence, the financial statements for the financial year 2022 (if the financial year matches the calendar year) should be approved by 30 June 2023. The deadline for filing documents with the registry court expires on 15 July 2023. 

Do you want to be up to speed with the legal and tax changes? You are welcome to contact our experts.


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Łukasz Napiórkowski

Attorney at law (Poland)

Associate Partner

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