Polskie prawo spółek

Jak niewielka zmiana w prawie może wykończyć internetowe spółki

Choć lato to zazwyczaj w firmach okres względnego spokoju i odpoczynku, wprowadzone latem zmiany w prawie mogą na stałe namieszać w sposobie rejestracji spółek z o.o. w Polsce.
Pierwsze czarne chmury nad internetowym systemem rejestracji spółek z o.o. S24 pojawiły się już z początkiem czerwca. Otóż  1 czerwca do ustawy o KRS dodany został zapis zgodnie z którym we wniosku o wpis do rejestru obejmującą nabycie lub objęcie udziałów, akcji lub ogółu praw i obowiązków oraz w przypadku złożenia do akt dokumentów zawierających informacje o zmianach wspólników spółki, wnioskodawca zamieszcza oświadczenie, czy jest cudzoziemcem w rozumieniu ustawy o nabywaniu nieruchomości przez cudzoziemców.  Zgodnie z uzasadnieniem do zmiany powyższe oświadczenia miały być dla sądów podstawowym źródłem informacji o statusie danego podmiotu i dużym ułatwieniem w realizacji obowiązku wynikającego z ustawy o nabywaniu nieruchomości. Niestety w konsekwencji polska spółka będzie musiała składać takie oświadczenie przy każdej zmianie dotyczącej wspólników – również takiej, która nie spowoduje faktycznej zmiany podmiotowej na liście wspólników.
Bałagan pojawił się, gdyż w systemie nie przewidziano miejsca na składanie takiego właśnie oświadczenia o cudzoziemcach bez bezpiecznego podpisu elektronicznego. W okresie od dnia 1 czerwca do dnia 3 lipca 2017 r.  do wniosku konieczne było złożenie osobnego oświadczenia, co mocno wydłużało proces rejestracji spółki z o.o. Dopiero Rozporządzeniem Ministra Sprawiedliwości z 30 czerwca 2017 r., dodano nowe wzory formularzy wniosków do KRS, w których znajdziemy odpowiednie rubryki. Jak się okazało był to dopiero początek „ułatwień”.
Obecnie, aby zawiązać spółkę z o.o. przez Internet (tzw. S-24) wystarczy przy podpisaniu umowy oraz wniosku o wpis podpisać się profilem MS: jest to podpis funkcjonujący tylko podczas składania wniosku do KRS dla spółki z ograniczoną odpowiedzialnością. Wystarczy założyć konto na stronie ekrs.ms.gov.pl oraz aktywować w zakładce „Moje konto” profil MS. Złożenie podpisu polega na wpisaniu hasła używanego przy logowaniu w momencie podpisywania dokumentu. Podpis ten nie wymaga uwierzytelniania. Większość osób korzysta z tej możliwości, która jest najtańsza i najmniej skomplikowana. Być może dlatego zostanie ona zlikwidowana.
Dnia 12 lipca 2017 r. wchodzą bowiem w życie przepisy likwidujące możliwość elektronicznego podpisywania dokumentów z zastosowaniem profilu MS dla zawiązania spółki z o.o w Portalu S24. Od tego dnia elektroniczne podpisywanie dokumentów na Portalu będzie możliwe wyłącznie z użyciem bezpiecznego podpisu elektronicznego weryfikowanego przy pomocy ważnego kwalifikowanego certyfikatu lub profilu zaufanego ePUAP. Ciężko zrozumieć taką zmianę, skoro z wykorzystaniem S24 zostało zarejestrowanych ok. 30 tys. spółek z o.o., podobne systemy z powodzeniem funkcjonują w innych krajach europejskich, a skala nadużyć jest marginalna.
Masz pytania? Napisz do mnie
aplikant radcowski Patrycja Jurczok patrycja.jurczok(at)oniszczuk.com

Maciej Oniszczuk

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