NGO financial statements in Poland: deadlines and filing

Financial statements of a Polish foundation or association: deadlines and filing

Annual financial statements require more than exporting a file from accounting software. The NGO must use the appropriate format, close the books, obtain the required signatures, approve the statement and submit it through the correct channel.

Published: 28 August 2026Substantively updated: 28 August 2026Prepared and substantively reviewed by: LOGOS NON-PROFIT – ACCOUNTING OFFICE team

KEY POINTS

A foundation or association keeping accounting books generally prepares statements under Annex 6 or Annex 1 to the Accounting Act.
An organisation properly using UEPiK does not prepare and submit annual financial statements.
For a calendar-year entity the standard dates are 31 March for preparation and signing and 30 June for approval.
The statement is then submitted within 15 days of approval to the KRS or the Head of the National Revenue Administration, depending on the entity.

Which NGOs prepare financial statements?

The Ministry of Finance explains that foundations and associations using full accounting generally prepare statements under Annex 6 or Annex 1 to the Polish Accounting Act. A qualifying organisation using UEPiK does not prepare and submit a financial statement.

What are the core deadlines?

For an entity whose financial year is the calendar year, the standard process is: preparation and signatures by 31 March, approval by 30 June and submission within 15 days of approval. A different financial year changes the calendar dates.

Where is the statement submitted?

Entities entered in the KRS register of entrepreneurs submit through the KRS Financial Documents Repository. CIT taxpayers not entered in that register but required to prepare statements submit them to the Head of the National Revenue Administration.

What changed after 31 July 2026?

The Ministry of Finance ended the transitional period for schemas used for statements submitted to the tax authority. From 1 August 2026 only the latest published logical structures can be created, edited and submitted through that route.

Do not confuse the financial statement with a foundation activity report

A foundation may also have a separate activity-report obligation to its supervising minister. That report is not the same document as the annual financial statement under the Accounting Act.

Sources and legal status

Sources checked on 28 August 2026.

This article is general information and does not replace advice based on the reader’s individual tax, legal or accounting situation.