Extended deadlines for reporting obligations for 2021

by Maria Wośkowiak

15 March 2022

The Finance Minister's Regulation of 7 March 2022 amending the Regulation on other deadlines for fulfilment of obligations related to recording, compiling, approving, publishing and filing reports or information with the competent registers, entities or authorities entered into force on 10 March 2022.

The extended deadlines falling in 2022 for, among others, preparing, approving and submitting financial statements apply to:

• private sector entities (excluding financial market entities supervised by the Financial Supervision Authority (KNF in Polish) and non-governmental organisations – by 3 months;
• public finance sector entities – by 1 month;
• personal income tax payers keeping books of account (with respect to submitting financial statements to the Head of the National Revenue Administration (KAS in Polish) – by 3 months.

If you have any questions about financial statements, you are welcome to contact Rödl & Partner experts.