# Documents submitted electronically as of March 15, 2018.
An amendment to the Law on the National Court Register (KRS), effective as of 15/03/2018, has created confusion among entrepreneurs regarding the submission of annual financial statements (SFs) and accompanying documents to the KRS via the Ministry of Justice's new online system, the Financial Documents Repository.
# Problem with foreign individuals
This is because it was proving extremely difficult for foreign individuals without PESEL numbers to sit on the board of directors. This loophole was circumvented in various ways, including by appointing Polish managers to the board, or submitting financial statements in writing as attachments, or via ePUAP. However, the practice of the Courts has varied.
# Revision
The above problems have finally been resolved, with the introduction of the National Debt Register Law, also amending the KRS Law. The amendment was signed into law by the President on 18/12/2018, and in the section of interest to us it will be effective as early as January and February 2019.
# Who will file financial statements for the company in 2019?
In 2019, in addition to a board member with a disclosed Polish PESEL, financial statements will also be able to be filed:
- Proxy of the company having a PESEL number disclosed in the KRS;
- Professional attorney (advocate / legal counsel / foreign lawyer) established in the case (power of attorney) having a PESEL number disclosed in the ICT system (provided by the professional self-government body) with a qualified electronic signature, trusted signature or personal signature. The application will be subject to automatic verification through the ICT system also with regard to the applicant's status as an advocate, legal counsel and foreign lawyer;
- Receiver, administrator in restructuring proceedings or liquidator.
