Annual financial statements for 2025 (sprawozdanie finansowe, bilans, rachunek zysków i strat) include the preparation of reports by March 31, their approval by June 30 and submission to the National Court Register (KRS) by July 15, 2026.
These deadlines apply to limited liability companies, joint stock companies, other commercial and non-profit organizations, income tax payers and, if their financial year coincides with the calendar year and ended on December 31, 2025.
Annual financial statements for 2026 must be provided to shareholders by June 30, 2026, approved by the shareholders' representative body by July 15, 2026, and submitted to the National Court Registry (KRS) by July 15, 2026.
Deadlines for submitting annual financial statements for 2026.
| Actions | Deadlines | Dates |
| Balance sheet / financial statement preparation date | 31th of December | December 31, 2025 |
| Closing the books for 2025 | Within 3 months from the balance date | March 31, 2026 |
| Preparation of a report on turnover and account balances for 2025 | Within 85 days from the balance date | March 25, 2026 |
| Preparation / signing of annual financial statements for 2025 | Within 3 months from the balance date | March 31, 2026 |
| Providing shareholders with annual reporting | No later than 15 days before the date of the meeting | |
| Approval of annual reporting by the representative body | No later than 6 months from the reporting date | June 30, 2026 |
| Final closing of books for 2025 | Within 15 days from the date of approval of the financial statements | July 15, 2026 |
| Submission of approved reporting to the National Judicial Register | Within 15 days from the date of approval of the financial statements | July 15, 2026 |
State websites eKRS and S24 allow to submit annual financial statements in electronic form.
Our article provides instructions on how to submit an annual report.
A detailed description of the terms and conditions for preparing the annual report for 2025 is in the next article.
Submission of the annual income tax form CIT-8 for income (losses) for 2025 and tax payment is due on March 31, 2026.
Author: Natalia Grishchenko
26.12.2025