{"id":1212,"date":"2025-08-26T11:11:28","date_gmt":"2025-08-26T09:11:28","guid":{"rendered":"https:\/\/buczynski-tax.pl\/2025\/08\/26\/filing-a-financial-statement-after-the-deadline-what-are-the-consequences\/"},"modified":"2026-03-21T21:29:20","modified_gmt":"2026-03-21T20:29:20","slug":"filing-a-financial-statement-after-the-deadline-what-are-the-consequences","status":"publish","type":"post","link":"https:\/\/buczynski-tax.pl\/en\/2025\/08\/26\/filing-a-financial-statement-after-the-deadline-what-are-the-consequences\/","title":{"rendered":"Filing a Financial Statement After the Deadline \u2013 What Are the Consequences?"},"content":{"rendered":"\n<p>Sp\u00f3\u0142ki prowadz\u0105ce pe\u0142ne ksi\u0119gi rachunkowe maj\u0105 obowi\u0105zek sporz\u0105dzi\u0107 <strong>sprawozdanie finansowe<\/strong> do ko\u0144ca marca danego roku (za rok poprzedni). Dokument musi by\u0107 zatwierdzony przez <strong>Zgromadzenie Wsp\u00f3lnik\u00f3w<\/strong> w terminie do ko\u0144ca czerwca, a nast\u0119pnie \u2013 w ci\u0105gu 15 dni \u2013 z\u0142o\u017cony do Krajowego Rejestru S\u0105dowego (KRS).<\/p>\n\n<h4 class=\"wp-block-heading\"><strong>Co grozi za niez\u0142o\u017cenie sprawozdania finansowego w terminie?<\/strong><\/h4>\n\n<p>Op\u00f3\u017anienia w sporz\u0105dzeniu lub z\u0142o\u017ceniu sprawozdania mog\u0105 mie\u0107 powa\u017cne skutki:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>grzywna nak\u0142adana przez S\u0105d Rejestrowy<\/strong> na cz\u0142onk\u00f3w zarz\u0105du,<br\/><\/li>\n\n\n\n<li>ponawiane kary do czasu z\u0142o\u017cenia dokumentu,<br\/><\/li>\n\n\n\n<li>ryzyko rozwi\u0105zania sp\u00f3\u0142ki przez s\u0105d,<br\/><\/li>\n\n\n\n<li>utrata wiarygodno\u015bci w oczach kontrahent\u00f3w i bank\u00f3w.<br\/><\/li>\n<\/ul>\n\n<h4 class=\"wp-block-heading\"><strong>Odpowiedzialno\u015b\u0107 karna zarz\u0105du<\/strong><\/h4>\n\n<p>Najpowa\u017cniejsz\u0105 konsekwencj\u0105 jest odpowiedzialno\u015b\u0107 karna cz\u0142onk\u00f3w zarz\u0105du. Zgodnie z art. 79 ust. 4 ustawy o rachunkowo\u015bci:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>s\u0105d mo\u017ce na\u0142o\u017cy\u0107 grzywn\u0119 lub kar\u0119 ograniczenia wolno\u015bci,<br\/><\/li>\n\n\n\n<li>osoba skazana staje si\u0119 osob\u0105 karan\u0105, co rodzi dodatkowe konsekwencje w obrocie gospodarczym.<br\/><\/li>\n<\/ul>\n\n<h4 class=\"wp-block-heading\"><strong>Jak unikn\u0105\u0107 sankcji za op\u00f3\u017anienie?<\/strong><\/h4>\n\n<p>Op\u00f3\u017anienie w z\u0142o\u017ceniu sprawozdania finansowego nie zawsze oznacza sytuacj\u0119 bez wyj\u015bcia. Mo\u017cliwe dzia\u0142ania:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>jak najszybsze uzupe\u0142nienie zaleg\u0142o\u015bci,<br\/><\/li>\n\n\n\n<li>wniosek o umorzenie grzywny (je\u015bli zosta\u0142a na\u0142o\u017cona, ale nie \u015bci\u0105gni\u0119ta),<br\/><\/li>\n\n\n\n<li>wniosek o umorzenie post\u0119powania karnego \u2013 w przypadku gdy sprawa trafi\u0142a ju\u017c do s\u0105du.<br\/><\/li>\n<\/ul>\n\n<h4 class=\"wp-block-heading\"><strong>Podsumowanie<\/strong><\/h4>\n\n<p><strong>Niez\u0142o\u017cenie sprawozdania finansowego w terminie<\/strong> mo\u017ce prowadzi\u0107 do powa\u017cnych konsekwencji prawnych, finansowych i wizerunkowych. Najlepszym rozwi\u0105zaniem jest szybkie z\u0142o\u017cenie dokument\u00f3w i podj\u0119cie odpowiednich krok\u00f3w prawnych.<\/p>\n\n<p>Masz zaleg\u0142o\u015bci w sprawozdaniach finansowych albo grozi Ci odpowiedzialno\u015b\u0107 karna? <a href=\"https:\/\/buczynski-tax.pl\/kontakt\/\">Skontaktuj si\u0119 z nami.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sp\u00f3\u0142ki prowadz\u0105ce pe\u0142ne ksi\u0119gi rachunkowe maj\u0105 obowi\u0105zek sporz\u0105dzi\u0107 sprawozdanie finansowe do ko\u0144ca marca danego roku (za rok poprzedni). Dokument musi by\u0107 zatwierdzony przez Zgromadzenie Wsp\u00f3lnik\u00f3w w terminie do ko\u0144ca czerwca, a nast\u0119pnie \u2013 w ci\u0105gu 15 dni \u2013 z\u0142o\u017cony do Krajowego Rejestru S\u0105dowego (KRS). Co grozi za niez\u0142o\u017cenie sprawozdania finansowego w terminie? Op\u00f3\u017anienia w sporz\u0105dzeniu<a href=\"https:\/\/buczynski-tax.pl\/en\/2025\/08\/26\/filing-a-financial-statement-after-the-deadline-what-are-the-consequences\/\">Continue reading <span class=\"sr-only\">&#8220;Filing a Financial Statement After the Deadline \u2013 What Are the Consequences?&#8221;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":1174,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[22],"tags":[],"class_list":["post-1212","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-modern-accounting"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Filing a Financial Statement After the Deadline \u2013 Consequences<\/title>\n<meta name=\"description\" content=\"A late 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