The end of June is one of the most important moments of the year for many companies. 30 June 2026 is the statutory deadline for approving the financial statements for the 2025 financial year. This is an obligation that should not be left to the last minute.

Approval Is Just the Beginning

Having the financial statements approved by the shareholders’ meeting or general assembly is only the first step. Once that’s done, the company has 15 days to file the documents with the National Court Register (KRS).

If approval takes place on the last possible date – 30 June – the final deadline for filing with the KRS falls on 15 July 2026.

What Documents Need to Be Filed with the KRS?

Depending on the legal form and size of the company, the following documents are typically required:

• financial statements (balance sheet, profit and loss account, and additional notes),
• resolution approving the financial statements,
• resolution on profit distribution or loss coverage,
• management report (where the company is required to prepare one),
• auditor’s report (if the company was subject to a statutory audit).

Why Act Early?

Missing statutory deadlines can lead to serious consequences – from summons issued by the registration court, through enforcement proceedings, to criminal liability for board members. It’s worth making sure well in advance that all documents are complete, properly prepared, and ready to file.

Reviewing your documentation now leaves room for any corrections and helps you avoid unnecessary pressure in the final days of June.

Need Help?

If you have any questions about approving or filing your financial statements – get in touch with us. At Easybooks, we help companies navigate this process smoothly and without unnecessary complications.