There is more time for financial statements
The Minister of Finance, by a dedicated ordinance, has extended the deadline for preparing financial statements, including consolidated ones for 2021. The regulation was published in the Journal of Laws under item 561.
What exactly does the said regulation change? It extends the deadlines for, among others, preparing, approving and submitting financial statements for
– private sector entities (excluding entities supervised by KNF – operating on the financial market) and NGOs – by 3 months;
– public finance sector entities – by 1 month;
– personal income taxpayers keeping accounting books (within the scope of submission of financial statements to the Head of the National Fiscal Administration) – by 3 months (i.e. until 1 August 2022).