Contact
Renata Kabas-Komorniczak

Tax adviser (Poland)
Partner
Branch manager
Phone: +48 22 696 28 00
E-Mail

Contact
Liliane Preusser

Partner
Branch manager
Phone: +48 32 330 12 00
E-Mail

An amendment to the Accounting Act introduced e-financial statements into the Polish legal system on 1 October 2018. E-financial statements are financial statements in electronic form, prepared in an appropriate logical structure and format. The Polish Ministry of Finance has made available the relevant templates.
Entities entered in the register of enterprises of the National Court Register (except those that prepare financial statements according to International Accounting Standards) and taxable persons subject to PIT who keep books of account and must prepare financial statements now have to file them in electronic form.
Rödl & Partner offers comprehensive services in this area. Using an editable version of the facts and figures (balance sheet and income statement) as well as the notes to the financial statements, our experts prepare electronic statements using the proper logical structure, including:

  • introduction
  • balance sheet
  • income statement (P&L account)
  • note explaining the difference between the taxable base for tax purposes and the accounting purposes.

E-financial statements must be prepared in a form prescribed by the Ministry of Finance.

The experts of Rödl & Partner will gladly answer all your questions about e-financial statements and support you in preparing them.