Biznes w Polsce

Jak prawidłowo zatwierdzić sprawozdanie finansowe spółki. Poradnik last minute

Koniec czerwca to gorący okres podczas którego dla większości spółek upływa termin na zatwierdzanie sprawozdania finansowego za poprzedni rok obrotowy. Dotyczy to tych spółek, których rok obrotowy zakończył się z 31 grudnia 2016 r. Zatwierdzenie sprawozdania finansowego powinno nastąpić podczas prawidłowo zwołanych (o tym wpis tutaj) obrad Zwyczajnego Zgromadzenia Wspólników (w przypadku spółki akcyjnej podczas Zwyczajnego Walnego Zgromadzenia Akcjonariuszy). Zgromadzenie to odbywa się w terminie sześciu miesięcy po upływie każdego roku obrotowego. W konsekwencji dla spółek, których rok obrotowy zakończył się  31 grudnia 2016 r., termin na zatwierdzenie sprawozdania finansowego mija 30 czerwca 2017 r.
Przedmiotem obrad zwyczajnego zgromadzenia wspólników musi być przede wszystkim:
1) rozpatrzenie i zatwierdzenie sprawozdania zarządu z działalności spółki oraz sprawozdania finansowego za ubiegły rok obrotowy,
2) powzięcie uchwały o podziale zysku albo pokryciu straty,
3) udzielenie członkom organów spółki absolutorium z wykonania przez nich obowiązków.
Absolutorium dotyczy wszystkich osób, które pełniły funkcję członków zarządu, rady nadzorczej lub komisji rewizyjnej spółki w ostatnim roku obrotowym. Dodatkowo, nie zapominajmy, że wspólnik nie może ani osobiście, ani przez pełnomocnika, ani jako pełnomocnik innej osoby głosować przy powzięciu uchwał dotyczących jego absolutorium.
Po zatwierdzeniu sprawozdania finansowego spółki obowiązane są złożyć je we właściwym Urzędzie Skarbowym oraz w Krajowym Rejestrze Sądowym w przepisanych do tego terminach, o czym poniżej. Może zdarzyć się również i tak, że spółka nie zatwierdzi w wymaganym do tego czasie swojego sprawozdania finansowego. Jeżeli tak się stanie, wówczas takie sprawozdanie finansowe należy złożyć do sądu dwukrotnie. W pierwszej kolejności będzie to sprawozdanie finansowe niezatwierdzone, a następnie spółka złoży je już jako sprawozdanie finansowe zatwierdzone.
Ważne terminy w 2017 r.
– do 30 czerwca – (jeśli rok obrotowy spółki zakończył się 31 grudnia 2016 r.) – zatwierdzenie sprawozdania finansowego podczas obrad Zwyczajnego Zgromadzenia Wspólników (w przypadku spółki akcyjnej: Zwyczajnego Walnego Zgromadzenia Akcjonariuszy) wraz z uchwałami dodatkowymi;
– w ciągu 10 dni od dnia zatwierdzenia sprawozdania finansowego za rok obrotowy 2016 musi nastąpić złożenie rocznego sprawozdania finansowego w urzędzie skarbowym. Warto pamiętać, że od 2015 r. urzędy skarbowe mają nowe uprawnienia w zakresie karania przedsiębiorców, którzy dopuszczą się nieterminowego złożenia sprawozdania finansowego. Uprawnienia te zostały rozszerzone o sankcje zawarte w Kodeksie karnym skarbowym. Zgodnie z art., 80b KKS kto wbrew obowiązkowi nie przekazuje w terminie właściwemu organowi podatkowemu sprawozdania finansowego, opinii lub raportu, podlega karze grzywny za wykroczenie skarbowe.
– w ciągu 15 dni od dnia zatwierdzenia sprawozdania finansowego za 2016, złożenie w KRS rocznego sprawozdania finansowego wraz z innymi wymaganymi dokumentami.
Spółki akcyjne (z wyjątkiem spółek będących na dzień bilansowy w organizacji) muszą obowiązkowo poddać badaniu rewidenta swoje sprawozdanie finansowe. W przypadku spółek z ograniczoną odpowiedzialnością obowiązek ten występuje, gdy w poprzedzającym roku obrotowym, za który sporządzono sprawozdania finansowe, spółki spełniły co najmniej dwa z następujących warunków:
a) średnioroczne zatrudnienie w przeliczeniu na pełne etaty wyniosło co najmniej 50 osób,
b) suma aktywów bilansu na koniec roku obrotowego stanowiła równowartość w walucie polskiej co najmniej 2 500 000 euro,
c) przychody netto ze sprzedaży towarów i produktów oraz operacji finansowych za rok obrotowy stanowiły równowartość w walucie polskiej co najmniej 5 000 000 euro.
Na stronie Ministerstwa Sprawiedliwości czytamy, że za pomocą systemu S24 możliwe jest dokonanie zmian danych w zarejestrowanych już spółkach oraz złożenie sprawozdania finansowego. Aktualnie portal S24 pozwala na zmianę siedziby przedsiębiorstwa i adresu, przedmiotu działalności (kodów PKD), składu zarządu i rady nadzorczej. Co ważne, nie można złożyć wniosku o zmianę danych spółki dla spółki, która nie była zarejestrowana z wykorzystaniem portalu S24. To samo tyczy się również spółki, dla której wprowadzono jakiekolwiek zmiany notarialne. Powyższe ograniczenia nie dotyczą jednak sprawozdania finansowego. Problem jednak w tym, że elektroniczne składanie sprawozdań finansowych zostanie zakończone sukcesem jeśli załączone na platformie s24 sprawozdanie finansowe (oraz inne dokumenty wymagane przepisami) będą opatrzone podpisem kwalifikowanym.
Masz pytania ? Napisz do mnie – Alicja Olszar, alicja.olszar(at)oniszczuk.com

Chcesz dowiedzieć się więcej? Zajrzyj na stronę naszej kancelarii

Przejdź do oniszczuk.com

Chcesz dowiedzieć się więcej? Zajrzyj na stronę naszej kancelarii

Przejdź do oniszczuk.com
Maciej Oniszczuk

Zobacz, również

95 Komentarze

  1. Hi there, after reading this amazing post i am as well cheerful to share my experience here with mates.|

  2. An interesting discussion is definitely worth comment. There’s no doubt that that you ought to write more on this subject, it might not be a taboo matter but typically people don’t discuss such subjects. To the next! Many thanks!!|

  3. Hi there, just become alert to your blog through Google, and found that it is truly informative. I am going to watch out for brussels. I’ll appreciate in the event you continue this in future. A lot of people will be benefited from your writing. Cheers!|

  4. Thanks for sharing your info. I really appreciate your efforts and I am waiting for your next write ups thank you once again.|

  5. whoah this weblog is fantastic i love reading your posts. Stay up the good work! You understand, many people are hunting around for this information, you can aid them greatly. |

  6. Greetings! Very useful advice in this particular article! It is the little changes that produce the greatest changes. Thanks for sharing!|

  7. I am glad to be a visitant of this complete weblog! , thankyou for this rare info ! .

  8. Great article, totally what I needed.|

  9. Nice post. I learn something new and challenging on sites I stumbleupon on a daily basis. It’s always interesting to read through articles from other writers and use a little something from other websites. |

  10. Appreciating the hard work you put into your site and detailed information you offer. It’s good to come across a blog every once in a while that isn’t the same out of date rehashed material. Excellent read! I’ve bookmarked your site and I’m adding your RSS feeds to my Google account.|

  11. Generally I do not learn post on blogs, however I would like to say that this write-up very compelled me to check out and do it! Your writing style has been amazed me. Thanks, quite nice post.|

  12. Hi there, You have done an excellent job. I’ll certainly digg it and individually recommend to my friends. I am sure they will be benefited from this web site.|

  13. I’m impressed, I must say. Seldom do I encounter a blog that’s both educative and entertaining, and without a doubt, you’ve hit the nail on the head. The problem is something too few people are speaking intelligently about. Now i’m very happy that I came across this during my hunt for something regarding this.|

  14. It’s going to be end of mine day, but before finish I am reading this great piece of writing to increase my knowledge.|

  15. Link exchange is nothing else but it is just placing the other person’s website link on your page at proper place and other person will also do same in support of you.|

  16. We are a group of volunteers and opening a new scheme in our community. Your website provided us with valuable info to work on. You have done a formidable job and our whole community will be grateful to you.|

  17. Genuinely when someone doesn’t understand afterward its up to other people that they will help, so here it happens.|

  18. I would like to thnkx for the efforts you have put in writing this blog.

  19. I’m amazed, I have to admit. Seldom do I encounter a blog that’s both educative and amusing, and without a doubt, you have hit the nail on the head. The problem is something which too few men and women are speaking intelligently about. I am very happy that I stumbled across this in my search for something relating to this.|

  20. It’s hard to find knowledgeable people about this topic, however, you seem like you know what you’re talking about! Thanks|

  21. Undeniably believe that which you said. Your favorite reason seemed to be on the internet the easiest thing to be aware of. I say to you, I definitely get irked while people think about worries that they plainly do not know about. You managed to hit the nail upon the top and defined out the whole thing without having side-effects , people could take a signal. Will likely be back to get more. Thanks|

  22. What’s up to all, it’s in fact a good for me to pay a quick visit this site, it includes precious Information.|

  23. Hi, yup this piece of writing is actually nice and I have learned lot of things from it regarding blogging. thanks.|

  24. Fantastic web site. Lots of useful information here. I’m sending it to some buddies ans additionally sharing in delicious. And naturally, thanks to your effort!

  25. Greetings! Very helpful advice on this article! It is the little changes that make the biggest changes. Thanks a lot for sharing!

  26. Thanks for one’s marvelous posting! I really enjoyed reading it, you may be a great author.I will always bookmark your blog and will come back at some point. I want to encourage you to ultimately continue your great posts, have a nice afternoon!|

  27. Hi there, I discovered your blog via Google even as looking for a related topic, your web site came up, it appears good. I have bookmarked it in my google bookmarks.

  28. Hi there, I discovered your blog via Google even as looking for a related topic, your web site came up, it appears good. I have bookmarked it in my google bookmarks.

  29. Pretty great post. I just stumbled upon your weblog and wished to say that I’ve truly enjoyed surfing around your weblog posts. In any case I’ll be subscribing on your rss feed and I am hoping you write again soon!|

  30. I don’t even know how I ended up here, but I thought this post was good. I do not know who you are but certainly you are going to a famous blogger if you are not already 😉 Cheers!|

  31. Nice post. I learn something totally new and challenging on websites I stumbleupon everyday. It’s always exciting to read through content from other authors and use a little something from other web sites. |

  32. It’s wonderful that you are getting ideas from this article as well as from our argument made at this time.|

  33. Pretty! This has been an incredibly wonderful article. Thanks for providing these details.|

  34. It’s very trouble-free to find out any matter on web as compared to textbooks, as I found this article at this web page.|

  35. Excellent post. I used to be checking continuously this weblog and I’m inspired! Extremely helpful information particularly the last part 🙂 I maintain such information much. I used to be looking for this particular information for a long time. Thanks and good luck. |

  36. There is definately a great deal to know about this subject. I really like all of the points you have made.|

  37. Greetings! Very helpful advice on this article! It is the little changes that make the biggest changes. Thanks a lot for sharing!

  38. An impressive share! I’ve just forwarded this onto a friend who had been conducting a little research on this. And he actually ordered me breakfast because I found it for him… lol. So allow me to reword this…. Thank YOU for the meal!! But yeah, thanks for spending the time to talk about this issue here on your web site.|

  39. I have been exploring for a bit for any high quality articles or weblog posts on this kind of area . Exploring in Yahoo I finally stumbled upon this web site. Reading this info So i’m satisfied to show that I’ve an incredibly just right uncanny feeling I found out exactly what I needed. I so much certainly will make certain to do not overlook this web site and provides it a glance on a constant basis.

  40. Hi! I could have sworn I’ve been to this site before but after checking through some of the post I realized it’s new to me. Anyhow, I’m definitely delighted I found it and I’ll be book-marking and checking back frequently!|

  41. Hey there just wanted to give you a quick heads up. The text in your content seem to be running off the screen in Internet explorer. I’m not sure if this is a format issue or something to do with browser compatibility but I figured I’d post to let you know. The design look great though! Hope you get the problem solved soon. Thanks|

  42. Its such as you read my thoughts! You seem to know so much about this, like you wrote the e book in it or something. I think that you can do with a few p.c. to pressure the message house a bit, however instead of that, this is great blog. A great read. I will definitely be back.|

  43. WOW just what I was looking for. Came here by searching for meta_keyword|

  44. Hi to every one, because I am really eager of reading this weblog’s post to be updated regularly. It contains pleasant material.|

  45. Whether you’re a homeowner or contractor, we have just what you need in our extensive selection of top entry ball valves. Take a look at our high-quality products, including styles for every budget.

  46. Thanks designed for sharing such a good opinion, piece of writing is pleasant, thats why i have read it completely|

  47. bookmarked!!, I really like your website!|

  48. It’s difficult to find educated people on this topic, however, you seem like you know what you’re talking about! Thanks|

  49. It’s actually a great and useful piece of information. I’m happy that you just shared this helpful information with us. Please keep us up to date like this. Thanks for sharing.|

  50. Hey just wanted to give you a quick heads up. The text in your post seem to be running off the screen in Safari. I’m not sure if this is a formatting issue or something to do with internet browser compatibility but I thought I’d post to let you know. The style and design look great though! Hope you get the issue fixed soon. Kudos|

  51. Hurrah! After all I got a webpage from where I can truly take valuable data regarding my study and knowledge.|

  52. Asking questions are truly pleasant thing if you are not understanding anything completely, except this paragraph gives nice understanding even.|

  53. My family members every time say that I am killing my time here at web, except I know I am getting experience everyday by reading thes good articles.|

  54. Spot on with this write-up, I actually believe this web site needs much more attention. I’ll probably be returning to read through more, thanks for the advice!|

  55. When someone writes an piece of writing he/she keeps the idea of a user in his/her mind that how a user can understand it. Thus that’s why this post is great. Thanks!|

  56. You actually make it appear so easy along with your presentation but I in finding this topic to be actually one thing that I feel I might by no means understand. It kind of feels too complex and very vast for me. I’m having a look forward to your next put up, I¦ll attempt to get the dangle of it!

  57. The sport is the tempting drag racing that means that you can play with the AI in addition to
    the human racers.

  58. Pretty! This was an extremely wonderful article. Thanks for providing this info.|

  59. I’ve read some excellent stuff here. Certainly price bookmarking for revisiting. I wonder how so much attempt you set to create this type of excellent informative website.|

  60. Appreciation to my father who told me on the topic of this web site, this web site is genuinely awesome.|

  61. I like the valuable information you provide in your articles. I will bookmark your weblog and check again here regularly. I’m quite certain I will learn plenty of new stuff right here! Good luck for the next!|

  62. Amazing! Its actually remarkable post, I have got much clear idea about from this piece of writing.|

  63. Hey I am so glad I found your website, I really found you by mistake, while I was browsing on Yahoo for something else, Anyhow I am here now and would just like to say thanks for a tremendous post and a all round enjoyable blog (I also love the theme/design), I don’t have time to look over it all at the moment but I have bookmarked it and also added in your RSS feeds, so when I have time I will be back to read a great deal more, Please do keep up the awesome job.|

  64. Incredible points. Sound arguments. Keep up the great effort.|

  65. Pretty nice post. I just stumbled upon your blog and wanted to say that I’ve truly loved surfing around your blog posts. After all I will be subscribing for your rss feed and I am hoping you write again soon!|

  66. Great blog you have got here.. It’s difficult to find excellent writing like yours nowadays. I seriously appreciate individuals like you! Take care!!|

  67. We stumbled over here by a different page and thought I might as well check things out. I like what I see so now i’m following you. Look forward to looking at your web page repeatedly.|

  68. Hey there, You have performed a fantastic job. I’ll certainly digg it and individually suggest to my friends. I’m confident they will be benefited from this site.

  69. I’ve been browsing on-line more than three hours today, yet I never found any interesting article like yours. It’s beautiful worth enough for me. Personally, if all site owners and bloggers made excellent content material as you probably did, the web might be much more useful than ever before.|

  70. That is really fascinating, You’re an excessively skilled blogger. I’ve joined your rss feed and sit up for in the hunt for extra of your fantastic post. Additionally, I have shared your site in my social networks|

  71. Hello, its fastidious article concerning media print, we all be familiar with media is a enormous source of facts.|

  72. I like the valuable information you supply in your articles. I will bookmark your weblog and test once more right here frequently. I am slightly sure I’ll be informed many new stuff right right here! Good luck for the next!|

  73. Appreciate this post. Let me try it out.|

  74. This is my first time pay a visit at here and i am truly happy to read all at alone place.|

  75. I loved as much as you’ll receive carried out right here. The sketch is attractive, your authored subject matter stylish. nonetheless, you command get bought an shakiness over that you wish be delivering the following. unwell unquestionably come more formerly again since exactly the same nearly a lot often inside case you shield this increase.|

  76. Hi there I am so grateful I found your weblog, I really found you by accident, while I was searching on Bing for something else, Anyhow I am here now and would just like to say kudos for a incredible post and a all round enjoyable blog (I also love the theme/design), I don’t have time to browse it all at the moment but I have book-marked it and also included your RSS feeds, so when I have time I will be back to read much more, Please do keep up the awesome work.

  77. Hey there, You have performed an incredible job. I will definitely digg it and in my view recommend to my friends. I am sure they will be benefited from this site.

  78. probate lawyer san antonio tx

  79. I am always looking online for ideas that can facilitate me. Thx!

  80. гостиница жук жак нижний новгород санатории в горячем ключе цены на 2021
    пансионат изумрудный ласпи отель каисса 3 гостевой дом подворье
    красногорск хостел гостиница в плесецке администрация города геленджика официальный сайт

  81. советская 110 ноябрьск лучшие гостиницы геленджика
    санаторий в кабардинке отель азимут нижний санаторий дилуч в анапе отзывы
    отель 3 гнома санкт петербург отдых в евпатории 2021 санатории и пансионаты купить жилье в кабардинке краснодарский край

  82. подводное вытяжение позвоночника гостиничный комплекс вершина 1240
    офтальмолог адлер санаторий луч кисловодск регистратура телефон отдых на алтае 2021
    хостел на гуртьева орел хостел керчь недорого туры по ярославской области

  83. дом отдыха кашира беларусь дома отдыха пансионаты
    романовский красная поляна фанагорийская евпатория приморье
    гурзуф крым 2021 отдых крым саки геленджик отели на берегу моря цены

  84. гостиницы москвы и подмосковья санатории пятигорска со шведским столом
    санаторий источник ессентуки официальный туры в краснодар гостиница москва в симферополе цены
    пансионат рассвет солнечногорское крым азимут отель в сочи гостиницы в партените крым

  85. новинки парк серпуховский минеральные воды 2 санаторий железноводск
    хостел абрикос москва осипо архиповка бульвар гагарина 19 пятигорск
    путевка в карелию цена 2021 пос лоо краснодарский край санаторий надежда газпром

  86. долина нарзанов железноводск официальный сайт букинг ком сочи
    кисловодск курортный парк адрес гостиница шоколад новороссийск санаторий в феодосии крымское приморье
    холодная речка гостевой дом садко отдых в пятигорске отзывы

  87. алтика эко отель горный алтай официальный сайт отдых в затоке 2022
    дом отдыха дельфин гостевой дом азов кучугуры отель neo
    акватория евпатория официальный сайт санаторий в белоруссии цены на 2021 год сибирь санаторий официальный сайт

  88. гостиница амстердам замок у моря отель
    форос отзывы отдыхающих путевки на горный алтай цены отель арманд рязань
    белтур официальный сайт пансионат петрово дальнее официальный гостиницы санкт петербурга 4 звезды

  89. It is appropriate time to make some plans for the longer term and it is time to be happy. I have read this put up and if I may just I want to counsel you some interesting issues or advice. Perhaps you can write subsequent articles relating to this article. I wish to learn more issues about it!

  90. It’s hard to come by experienced people about this topic, but you seem like you know what you’re talking about! Thanks

  91. Hey I know this is off topic but I was wondering if you knew of any widgets I could add to my blog that automatically tweet my newest twitter updates. I’ve been looking for a plug-in like this for quite some time and was hoping maybe you would have some experience with something like this. Please let me know if you run into anything. I truly enjoy reading your blog and I look forward to your new updates.

  92. Hello.This article was extremely remarkable, especially since I was browsing for thoughts on this subject last Thursday.

  93. Thanks for the sensible critique. Me & my neighbor were just preparing to do a little research about this. We got a grab a book from our local library but I think I learned more clear from this post. I’m very glad to see such fantastic info being shared freely out there.

  94. Hey, you used to write fantastic, but the last few posts have been kinda boring… I miss your great writings. Past several posts are just a little out of track! come on!

Dodaj odpowiedź

Twój adres e-mail nie zostanie opublikowany.

Więcej z kategorii: Biznes w Polsce