Financial statement deadlines in 2025

Financial statement deadlines in 2025
Marek Cieślak

Marek Cieślak

CEO CGO Finance

Want to avoid stress when submitting your financial statements next year? Get familiar now with the financial statement deadlines in 2025. As in previous years, the financial report has to met specific deadlines, conditions and filing rules to be effective. Check out the article below for essential tips!

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Key Deadlines for Filing the 2025 Financial Statements

Polish companies have specific deadlines for preparing, approving, and submitting annual financial statements. Below are the key dates to keep in mind:

31 March– this is the deadline for preparing financial statements, – companies have three months from the balance sheet date to prepare it.
30 June– the annual financial statements should be approved by that date, – the approval period is six months from the balance sheet date, – for companies whose fiscal year matches the calendar year, the approval deadline for the report is 30 June of the following year.
15 July– this is the deadline for submitting the approved financial statements to the relevant court register, – for 2024 reports, if the financial year matches the calendar year, the submission deadline is 15 July 2025.
Financial statement deadlines in 2025

Financial Statement 2025 – Submission Rules

The Accounting Act requires an entity to submit the annual financial statement to the court register within 15 days of approval.

Current regulations require electronic submission of financial statements to the National Court Register. The report must be prepared in a format and structure approved by the Ministry of Finance.

Financial Statement 2025 – Submission Deadline

A financial report should be prepared within 3 months from the balance sheet date. For most companies, it falls on 31 December. This means that the deadline for filing the 2025 financial report will expire on 31 March 2025.

If 31 March falls on a non-working day, this does not affect the obligation to prepare the report on that day. In such a case, the report should be signed no later than the last working day before this date.

Financial statement deadlines in 2025

What to Do if Errors Are Found in the Submitted 2025 Financial Report?

If significant errors are found in the submitted financial statement, the entity must:

  • make corrections to the accounting books,
  • and create a new report.

The date of preparing this new document may be after March 31.

Conditions for Successful Submission of the 2025 Financial Statement

The 2025 financial report must be in the proper form and submitted on time. The deadline varies depending on the entity’s tax obligations:

Entities registered in the National Court Register (KRS) and CIT taxpayers who are not registered in the KRS but must prepare financial reportsThey must submit the report within 15 days of approval.
PIT taxpayers who keep accounting books and are required to prepare financial reportsThey must submit their documents by the same deadline as their tax return for the given year.
Conditions for the effective submission of financial statements

The 2025 financial report must also be signed. This can be done using:

  • A traditional signature,
  • A qualified electronic signature,
  • A trusted electronic signature
Financial statement deadlines in 2025

Approval of the 2025 Financial Statement

The deadline for approving the annual financial statement is 6 months after the end of the reporting period. If the company’s fiscal year aligns with the calendar year, the financial report must be approved by 30 June.

Consequences of Missing the 2025 Financial Report Deadlines

Late submission of the financial statement can lead to serious legal consequences. Penalties are regulated by the Accounting Act, the Penal Fiscal Code, and the Act on the National Court Register. Potential penalties include:

  • a fine (from 100 PLN to 720 daily rates),
  • imprisonment for up to 2 years,
  • company dissolution and removal from the KRS (in extreme cases)
Financial statement deadlines in 2025
Financial statement deadlines in 2025

Financial statement deadlines in 2025 – Summary

The 2025 financial statement is a very important document. It reflects the financial condition of the company. Moreover, it indicates its future development opportunities. Based on the data, investors and managers can make informed decisions that will affect the further development of the company.

Do you want to know more about Financial statement deadlines in 2025 after reading the article? Feel free to contact us! Our experts will answer your questions and clarify doubts regarding this tax obligation.

FAQ – Questions and Answers about Financial statement deadlines in 2025

What is a financial statement?

It is a formal document that presents a company’s financial situation for a specific period. It includes information on assets, liabilities, revenues, expenses, and profits or losses.

What are the main elements of the financial statements?

The main components are the balance sheet, income statement, and cash flow statement. Each of these provides valuable insights into the company’s financial condition.

Why is a financial statement important?

Financial statements are crucial for decision-making by both the company’s management and investors. It enables the assessment of profitability, liquidity and financial stability of the company.

Who should analyse the financial statements?

The financial report should be analyzed by various stakeholders. For example managers, investors, financial analysts, and auditors. Each group can use the data for strategic decision-making.

How often should financial statements be prepared?

Financial reports should be prepared regularly, typically quarterly or annually. It depends on the legal requirements and needs of the business. Regular reporting allows for continuous monitoring of financial results.

What are the most common mistakes in preparing financial statements?

Common mistakes include inaccurate data, non-compliance with accounting standards, and delays in reporting. It’s important that the report preparation process is carefully overseen.

What changes may affect the financial statements in 2025?

Changes in legal regulations, new accounting standards and changes in market conditions may significantly affect the way financial statements are prepared and interpreted in 2025. It is worth keeping up to date with these changes.

Where can I find more information about financial statements?

You can find more information in accounting literature, on the websites of financial institutions, and in related publications. Additionally, it’s helpful to attend courses and training on financial analysis.

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Marek Cieślak

CEO CGO Finance