Biznes w Polsce

Jak złożyć po raz pierwszy sprawozdanie finansowe online?

Jak już pisaliśmy na blogu w 2018 roku zmieniła się forma składania sprawozdań finansowych do KRS dla spółek z o.o. i akcyjnych. Dotychczas podpisane uchwały zwyczajnego zgromadzenia wspólników lub akcjonariuszy składało się wraz z załącznikami do Sądu rejestrowego w formie papierowej.
Obecnie wymogiem jest złożenie sprawozdania elektronicznie, a niedochowanie procedury grozi nałożenie wysokiem grzywny. Droga do złożenia sprawozdania elektronicznie jest następująca:

  1. Cały zarząd podpisuje wersję papierową sprawozdania finansowego,
  2. Podpisuje ją również osoba sporządzająca – biuro rachunkowe,
  3. Skan umieszcza się na portalu  – https://ekrs.ms.gov.pl
  4. Jeden członek zarządu musi założyć konto na portalu https://ekrs.ms.gov.pl/oraz zrobić podpis elektroniczny – poprzez portal https://pz.gov.pl/pz/index i podpis ePUAP.
  5. Członek zarządu podpisuje elektronicznie wygenerowany wniosek z załączonym skanem sprawozdania finansowego,
  6. Sprawozdanie finansowe jest wysyłane do KRS.

Niezbędne jest założenie konta na https://ekrs.ms.gov.pl/i podpis EPUAP na https://pz.gov.pl/pz/index. Składanie sprawozdania drogą elektroniczną jest zwolnione z opłat sądowych.
Skąd ta zmiana? Jest to kolejny objaw, po JPK i algorytmie STIR, uszczelniania systemu podatkowego. Dzięki temu rząd będzie miał pełną wiedzę o finansach firm, co uzasadnia walką z oszustwami.
Co ciekawe, ustawodawca przeoczył, że taka zmiana de facto uniemożliwia zakładanie spółek przez cudzoziemców bez numeru PESEL – o ile mogą oni bowiem założyć spółkę bez PESEL, to nie złożą bez niego sprawozdania finansowego elektronicznie.

Maciej Oniszczuk

Zobacz, również

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