{"id":2325,"date":"2024-07-30T10:00:00","date_gmt":"2024-07-30T08:00:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=2325"},"modified":"2025-04-25T07:32:48","modified_gmt":"2025-04-25T05:32:48","slug":"terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/","title":{"rendered":"Terminy Zatwierdzania i Sk\u0142adania Sprawozda\u0144 Finansowych w Polsce: Konsekwencje Niedochowania Terminu"},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/alert\/\" class=\"post-term\">Alert<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/\" class=\"post-term\">Podatki &amp; Ksi\u0119gowo\u015b\u0107<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\">Terminy Zatwierdzania i Sk\u0142adania Sprawozda\u0144 Finansowych w Polsce: Konsekwencje Niedochowania Terminu<\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2024-07-30T10:00:00+02:00\">\n\t\t30 lipca, 2024 10:00 am\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/nordwood-themes-kRNZiGKtz48-unsplash-scaled.jpg\" class=\"wp-image-2069 is-cropped\" width=\"2560\" height=\"1706\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/nordwood-themes-kRNZiGKtz48-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/nordwood-themes-kRNZiGKtz48-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/nordwood-themes-kRNZiGKtz48-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/nordwood-themes-kRNZiGKtz48-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/nordwood-themes-kRNZiGKtz48-unsplash-1024x683.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/nordwood-themes-kRNZiGKtz48-unsplash-1536x1024.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/nordwood-themes-kRNZiGKtz48-unsplash-2048x1365.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/nordwood-themes-kRNZiGKtz48-unsplash-512x341.jpg 512w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#wstep\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#def-BR\" class=\"toc__link js-toc-link\">Terminy Zatwierdzania i Sk\u0142adania Sprawozda\u0144 Finansowych<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#dla-kogo\" class=\"toc__link js-toc-link\">Konsekwencje Niedochowania Termin\u00f3w<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#zarzad\" class=\"toc__link js-toc-link\">Techniczne Aspekty Z\u0142o\u017cenia Sprawozdania Finansowego<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wsparcie\" class=\"toc__link js-toc-link\">Nasze wsparcie<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\" class=\"text is-style-lead\">W Polsce ka\u017cda sp\u00f3\u0142ka kapita\u0142owa oraz inne podmioty prowadz\u0105ce pe\u0142n\u0105 ksi\u0119gowo\u015b\u0107 maj\u0105 obowi\u0105zek sporz\u0105dzenia, zatwierdzenia i z\u0142o\u017cenia sprawozda\u0144 finansowych w okre\u015blonych terminach. Niezachowanie tych termin\u00f3w mo\u017ce skutkowa\u0107 powa\u017cnymi konsekwencjami prawnymi i finansowymi. Poni\u017cej przedstawiamy szczeg\u00f3\u0142owe informacje na temat tych termin\u00f3w oraz mo\u017cliwych sankcji za ich niedotrzymanie.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<a href=\"obnizona-stawka-cit-limity-przychodow-w-2023-i-2024-roku-2\" class=\"button is-style-transparent is-left-aligned mt-24\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"button__text\">Ksi\u0119gowe terminy zamkni\u0119cia roku obrotowego 2023<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><\/a>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h3 id=\"def-BR\" class=\"heading h-24\">Terminy Zatwierdzania i Sk\u0142adania Sprawozda\u0144 Finansowych<\/h3>\n\n\n\n<p><strong>1. Sporz\u0105dzenie sprawozdania finansowego<\/strong><\/p>\n\n\n\n<p>Sprawozdanie finansowe powinno by\u0107 sporz\u0105dzone w ci\u0105gu 3 miesi\u0119cy od zako\u0144czenia roku obrotowego. Dla wi\u0119kszo\u015bci podmiot\u00f3w oznacza to do 31 marca.<\/p>\n\n\n\n<p><strong>2. Zatwierdzenie sprawozdania finansowego<\/strong><\/p>\n\n\n\n<p>Zatwierdzenie przez w\u0142a\u015bciwy organ (np. zgromadzenie wsp\u00f3lnik\u00f3w w sp\u00f3\u0142ce z o.o.) powinno nast\u0105pi\u0107 w ci\u0105gu 6 miesi\u0119cy od zako\u0144czenia roku obrotowego, czyli do 30 czerwca.<\/p>\n\n\n\n<p><strong>3. Z\u0142o\u017cenie sprawozdania finansowego w KRS<\/strong><\/p>\n\n\n\n<p>Zatwierdzone sprawozdanie finansowe nale\u017cy z\u0142o\u017cy\u0107 w Krajowym Rejestrze S\u0105dowym (KRS) w ci\u0105gu 15 dni od dnia zatwierdzenia, co dla wi\u0119kszo\u015bci podmiot\u00f3w oznacza do 15 lipca.<\/p>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"dla-kogo\" class=\"heading h-24\">Konsekwencje Niedochowania Termin\u00f3w<\/h2>\n\n\n\n<p class=\"text\">Niedochowanie powy\u017cszych termin\u00f3w mo\u017ce prowadzi\u0107 do szeregu konsekwencji:<\/p>\n\n\n\n<p><strong>1. Kary finansowe i odpowiedzialno\u015b\u0107 karna<\/strong><\/p>\n\n\n\n<p>Art. 79 pkt 4 ustawy o rachunkowo\u015bci (Dz.U. z 2023 r. poz. 120 ze zm.) przewiduje grzywn\u0119 lub kar\u0119 pozbawienia wolno\u015bci do 2 lat za niez\u0142o\u017cenie sprawozdania finansowego. Jednak\u017ce nale\u017cy podkre\u015bli\u0107, \u017ce grzywna lub kara pozbawienia wolno\u015bci nie maj\u0105 zastosowania w przypadku kr\u00f3tkoterminowego op\u00f3\u017anienia.<\/p>\n\n\n\n<p>Art. 77 ustawy o rachunkowo\u015bci r\u00f3wnie\u017c przewiduje sankcje za naruszenie jej przepis\u00f3w, ale w praktyce rzadko prowadzi to do skazania za kilkudniowe op\u00f3\u017anienia.<\/p>\n\n\n\n<p><strong>2. Post\u0119powanie przymuszaj\u0105ce<\/strong><\/p>\n\n\n\n<p>Zgodnie z art. 24 ustawy o Krajowym Rejestrze S\u0105dowym (Dz.U. poz. 685 ze zm.), s\u0105d rejestrowy mo\u017ce wszcz\u0105\u0107 post\u0119powanie przymuszaj\u0105ce, nak\u0142adaj\u0105c grzywn\u0119 w celu zmuszenia podmiotu do wywi\u0105zania si\u0119 z obowi\u0105zku z\u0142o\u017cenia sprawozdania. W pierwszej kolejno\u015bci s\u0105d wzywa do dope\u0142nienia obowi\u0105zku w terminie 7 dni, a dopiero potem mo\u017ce na\u0142o\u017cy\u0107 grzywn\u0119, kt\u00f3ra nie mo\u017ce przekroczy\u0107 15 tys. z\u0142 za jedno postanowienie, a \u0142\u0105czna suma grzywien nie mo\u017ce przewy\u017csza\u0107 1 mln z\u0142.<\/p>\n\n\n\n<p><strong>3. Negatywne konsekwencje reputacyjne<\/strong><\/p>\n\n\n\n<p>Nieterminowe z\u0142o\u017cenie sprawozdania finansowego mo\u017ce zaszkodzi\u0107 reputacji podmiotu w oczach kontrahent\u00f3w, klient\u00f3w oraz instytucji finansowych.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"zarzad\" class=\"heading h-24\">Techniczne Aspekty Z\u0142o\u017cenia Sprawozdania Finansowego<\/h2>\n\n\n\n<p>Sprawozdania finansowe nale\u017cy sk\u0142ada\u0107 elektronicznie za po\u015brednictwem systemu e-KRS. Oto kluczowe kroki tego procesu: <\/p>\n\n\n\n<p><strong>1. Forma elektroniczna<\/strong><\/p>\n\n\n\n<p>Sprawozdania finansowe musz\u0105 by\u0107 sporz\u0105dzone w formie elektronicznej i podpisane kwalifikowanym podpisem elektronicznym lub podpisem zaufanym.<\/p>\n\n\n\n<p><strong>2. System e-KRS<\/strong><\/p>\n\n\n\n<p>Dokumenty sk\u0142ada si\u0119 cyfrowo przez e-KRS, korzystaj\u0105c z bezp\u0142atnego systemu, kt\u00f3ry przekazuje dokumenty bezpo\u015brednio do Repozytorium Dokument\u00f3w Finansowych (RDF).<\/p>\n\n\n\n<p><strong>3. Rola pe\u0142nomocnika<\/strong><\/p>\n\n\n\n<p>Sprawozdanie finansowe mo\u017ce by\u0107 z\u0142o\u017cone przez pe\u0142nomocnika sp\u00f3\u0142ki. Pe\u0142nomocnik musi posiada\u0107 pe\u0142nomocnictwo do reprezentowania sp\u00f3\u0142ki oraz dost\u0119p do systemu e-KRS. Zg\u0142oszenia mo\u017ce dokona\u0107 adwokat, radca prawny lub prawnik zagraniczny.<\/p>\n\n\n\n<p><strong>4. Wymagane dokumenty<\/strong><\/p>\n\n\n\n<p>Opr\u00f3cz sprawozdania finansowego, do KRS sk\u0142ada si\u0119 tak\u017ce uchwa\u0142\u0119 o zatwierdzeniu sprawozdania finansowego oraz uchwa\u0142\u0119 o podziale zysku lub pokryciu straty.<\/p>\n\n\n\n<p><strong>5. Podpisywanie dokument\u00f3w<\/strong><\/p>\n\n\n\n<p>Wszystkie dokumenty musz\u0105 by\u0107 podpisane elektronicznie przez osoby uprawnione do reprezentowania podmiotu lub przez pe\u0142nomocnika.<\/p>\n\n\n\n<p><strong>6. Termin sk\u0142adania<\/strong><\/p>\n\n\n\n<p>Wa\u017cne jest, aby pami\u0119ta\u0107 o 15-dniowym terminie na z\u0142o\u017cenie sprawozdania finansowego od dnia jego zatwierdzenia.<\/p>\n\n\n\n<p>Podsumowuj\u0105c, proces sk\u0142adania sprawozda\u0144 finansowych do KRS jest \u015bci\u015ble regulowany i wymaga staranno\u015bci w dotrzymaniu termin\u00f3w. Pe\u0142nomocnicy sp\u00f3\u0142ek odgrywaj\u0105 istotn\u0105 rol\u0119 w reprezentacji podmiot\u00f3w zobowi\u0105zanych do z\u0142o\u017cenia sprawozda\u0144, a ich dzia\u0142ania mog\u0105 decydowa\u0107 o unikni\u0119ciu ewentualnych sankcji.<\/p>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"wsparcie\" class=\"heading h-24\">Nasze wsparcie<\/h2>\n\n\n\n<p class=\"text fs-22\">Zamkni\u0119cie ksi\u0105g rachunkowych jest procesem z\u0142o\u017conym i obejmuje sprawozdawczo\u015b\u0107 finansow\u0105 i podatkow\u0105. Sprawd\u017a nasze us\u0142ugi ksi\u0119gowe lub skontaktuj si\u0119 bezpo\u015brednio z nami. Jeste\u015bmy po to, \u017ceby u\u0142atwia\u0107 prowadzenie Twojej dzia\u0142alno\u015bci.   <\/p>\n\n\n\n<div class=\"cta container\">\n<p id=\"\" class=\"cta__text text\">Zajmujemy si\u0119 prowadzeniem ksi\u0119gowo\u015bci i bie\u017c\u0105cych rozlicze\u0144 podatkowych.<\/p>\n\n\n\n<div class=\"cta__buttons buttons gap-8\">\n<a href=\"accounting\" class=\"cta__button button\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"button__text\">SPRAWD\u0179<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><span class=\"button__bg\"><\/span><\/a>\n<\/div>\n\n\n\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1.jpg\" class=\"cta__background image wp-image-655\" width=\"588\" height=\"320\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1.jpg 588w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1-256x139.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1-512x279.jpg 512w\" sizes=\"auto, (max-width: 588px) 100vw, 588px\" \/>\n<\/div>\n\n\n\n<div class=\"separator mt-64 mb-16\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<div class=\"post-meta\">\n\t<div class=\"post-meta__inner-container\">\n\n\t\t<div class=\"post-meta__date\">\n\t\t\t<span class=\"screen-reader-text\">\n\t\t\t\tPublished on:\t\t\t<\/span>\n\t\t\t<time class=\"post-meta__date-published\" datetime=\"2024-07-30T10:00:00+02:00\">\n\t\t\t\t2024-07-30\t\t\t<\/time>\n\t\t<\/div>\n\n\t\t\n\t\t<div class=\"post-meta__author\">\n\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/author\/l-korbas\/\" class=\"post-meta__author-name\">\n\t\t\t\t<span class=\"post-meta__author-by\">\n\t\t\t\t\tBy\t\t\t\t<\/span>\n\t\t\t\t<span class=\"post-meta__author-name\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t<\/a>\n\t\t\t<a href=\"javascript:void(0)\" class=\"post-meta__author-email\" data-encoded=\"bWFpbHRvOmwua29yYmFzQGtvZGEtYWR2aXNvcnkucGw=\">\n\t\t\t    <span class=\"text-decoded\">Please enable JavaScript in your browser.<\/span>\n\t\t\t<\/a>\n\t\t<\/div>\n\n\t\t<div class=\"post-meta__share\">\n\t\t\t<span class=\"post-meta__share-label\">\n\t\t\t\tShare\t\t\t<\/span>\n\t\t\t<div class=\"post-meta__share-links\">\n\t\t\t\t<a href=\"https:\/\/www.facebook.com\/sharer.php?u=https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/\" class=\"post-meta__share-link icon-button is-style-outlined\" target=\"_blank\">\n\t\t\t\t\t<span class=\"screen-reader-text\">Facebook<\/span>\n\t\t\t\t\t<span class=\"icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"9.336\" height=\"17.997\" viewBox=\"0 0 9.336 17.997\">\n\t\t\t\t<path d=\"M7.652 2.988h1.684V.127A22.323 22.323 0 0 0 6.869 0C4.425 0 2.747 1.492 2.747 4.231v2.355H0v3.209h2.753v8.201h3.312V9.801h2.767l.411-3.209H6.064V4.548c0-.926.258-1.56 1.588-1.56z\"\/>\n\t\t\t<\/svg><\/span>\n\t\t\t\t<\/a>\n\t\t\t\t<a href=\"https:\/\/www.linkedin.com\/shareArticle?url=https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/\" class=\"post-meta__share-link icon-button is-style-outlined\" target=\"_blank\">\n\t\t\t\t\t<span class=\"screen-reader-text\">Linkedin<\/span>\n\t\t\t\t\t<span class=\"icon-button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18.205\" height=\"18.174\" viewBox=\"0 0 18.205 18.174\">\n\t\t\t\t<circle cx=\"2.188\" cy=\"2.188\" r=\"2.188\"\/>\n\t\t\t\t<path d=\"M.3 6.034h3.775v12.139H.3zM13.681 5.734c-1.836 0-3.065 1.007-3.568 1.96h-.051v-1.66h-3.62v12.139h3.769v-6.002c0-1.584.3-3.119 2.263-3.119 1.938 0 1.961 1.813 1.961 3.219v5.904h3.771v-6.658c-.001-3.27-.705-5.783-4.525-5.783z\"\/>\n\t\t\t<\/svg><\/span>\n\t\t\t\t<\/a>\n\t\t\t\t<a href=\"https:\/\/twitter.com\/share?url=https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/\" class=\"post-meta__share-link icon-button is-style-outlined\" target=\"_blank\">\n\t\t\t\t\t<span class=\"screen-reader-text\">Twitter<\/span>\n\t\t\t\t\t<span class=\"icon-button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"19.652\" height=\"15.961\" viewBox=\"0 0 19.652 15.961\">\n\t\t\t\t<path d=\"M19.652 1.895a8.1 8.1 0 0 1-2.319.624 4.016 4.016 0 0 0 1.771-2.22 7.925 7.925 0 0 1-2.557.973A4.009 4.009 0 0 0 13.606 0h-.004a4.023 4.023 0 0 0-4.024 4.028c0 .312.038.623.101.923A11.462 11.462 0 0 1 1.372.736a3.986 3.986 0 0 0-.549 2.032 4.021 4.021 0 0 0 1.796 3.353 4.038 4.038 0 0 1-1.82-.51v.049a4.027 4.027 0 0 0 3.23 3.953 4.24 4.24 0 0 1-1.061.137c-.262 0-.512-.023-.761-.061a4.037 4.037 0 0 0 3.768 2.793 8.074 8.074 0 0 1-5.001 1.721c-.337 0-.649-.014-.974-.051a11.382 11.382 0 0 0 6.187 1.809c7.406 0 11.46-6.135 11.46-11.459 0-.174 0-.348-.015-.523a8.654 8.654 0 0 0 2.02-2.084z\"\/>\n\t\t\t<\/svg><\/span>\n\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\t<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":2069,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[32,10],"tags":[],"class_list":["post-2325","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-alert","category-podatki-ksiegowosc"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Terminy Zatwierdzania i Sk\u0142adania Sprawozda\u0144 Finansowych w Polsce: Konsekwencje Niedochowania Terminu - Koda Advisory PL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Terminy Zatwierdzania i Sk\u0142adania Sprawozda\u0144 Finansowych w Polsce: Konsekwencje Niedochowania Terminu - Koda Advisory PL\" \/>\n<meta property=\"og:url\" content=\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/\" \/>\n<meta property=\"og:site_name\" content=\"Koda Advisory PL\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Koda.Advisory\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-07-30T08:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-25T05:32:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/nordwood-themes-kRNZiGKtz48-unsplash-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1706\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"l.korbas\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"l.korbas\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/\"},\"author\":{\"name\":\"l.korbas\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#\/schema\/person\/8d59ef61e6cd98a50862c209c9c65614\"},\"headline\":\"Terminy Zatwierdzania i Sk\u0142adania Sprawozda\u0144 Finansowych w Polsce: Konsekwencje Niedochowania Terminu\",\"datePublished\":\"2024-07-30T08:00:00+00:00\",\"dateModified\":\"2025-04-25T05:32:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/\"},\"wordCount\":725,\"publisher\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#organization\"},\"image\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/nordwood-themes-kRNZiGKtz48-unsplash-scaled.jpg\",\"articleSection\":[\"Alert\",\"Podatki &amp; Ksi\u0119gowo\u015b\u0107\"],\"inLanguage\":\"pl-PL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/\",\"url\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/\",\"name\":\"Terminy Zatwierdzania i Sk\u0142adania Sprawozda\u0144 Finansowych w Polsce: Konsekwencje Niedochowania Terminu - Koda Advisory PL\",\"isPartOf\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/nordwood-themes-kRNZiGKtz48-unsplash-scaled.jpg\",\"datePublished\":\"2024-07-30T08:00:00+00:00\",\"dateModified\":\"2025-04-25T05:32:48+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/#breadcrumb\"},\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/#primaryimage\",\"url\":\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/nordwood-themes-kRNZiGKtz48-unsplash-scaled.jpg\",\"contentUrl\":\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/nordwood-themes-kRNZiGKtz48-unsplash-scaled.jpg\",\"width\":2560,\"height\":1706},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/koda-advisory.pl\/pl\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Terminy Zatwierdzania i Sk\u0142adania Sprawozda\u0144 Finansowych w Polsce: Konsekwencje Niedochowania Terminu\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#website\",\"url\":\"https:\/\/koda-advisory.pl\/pl\/\",\"name\":\"Koda Advisory PL\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/koda-advisory.pl\/pl\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pl-PL\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#organization\",\"name\":\"Koda Advisory\",\"url\":\"https:\/\/koda-advisory.pl\/pl\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/logo-dark-blue.svg\",\"contentUrl\":\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/logo-dark-blue.svg\",\"width\":1,\"height\":1,\"caption\":\"Koda Advisory\"},\"image\":{\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Koda.Advisory\/\",\"https:\/\/www.linkedin.com\/company\/99105218\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#\/schema\/person\/8d59ef61e6cd98a50862c209c9c65614\",\"name\":\"l.korbas\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pl-PL\",\"@id\":\"https:\/\/koda-advisory.pl\/pl\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/0782461f1dabc80397085b7b106362b4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/0782461f1dabc80397085b7b106362b4?s=96&d=mm&r=g\",\"caption\":\"l.korbas\"},\"url\":\"https:\/\/koda-advisory.pl\/pl\/blog\/author\/l-korbas\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Terminy Zatwierdzania i Sk\u0142adania Sprawozda\u0144 Finansowych w Polsce: Konsekwencje Niedochowania Terminu - Koda Advisory PL","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/","og_locale":"pl_PL","og_type":"article","og_title":"Terminy Zatwierdzania i Sk\u0142adania Sprawozda\u0144 Finansowych w Polsce: Konsekwencje Niedochowania Terminu - Koda Advisory PL","og_url":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/","og_site_name":"Koda Advisory PL","article_publisher":"https:\/\/www.facebook.com\/Koda.Advisory\/","article_published_time":"2024-07-30T08:00:00+00:00","article_modified_time":"2025-04-25T05:32:48+00:00","og_image":[{"width":2560,"height":1706,"url":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/nordwood-themes-kRNZiGKtz48-unsplash-scaled.jpg","type":"image\/jpeg"}],"author":"l.korbas","twitter_card":"summary_large_image","twitter_misc":{"Napisane przez":"l.korbas","Szacowany czas czytania":"5 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/#article","isPartOf":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/"},"author":{"name":"l.korbas","@id":"https:\/\/koda-advisory.pl\/pl\/#\/schema\/person\/8d59ef61e6cd98a50862c209c9c65614"},"headline":"Terminy Zatwierdzania i Sk\u0142adania Sprawozda\u0144 Finansowych w Polsce: Konsekwencje Niedochowania Terminu","datePublished":"2024-07-30T08:00:00+00:00","dateModified":"2025-04-25T05:32:48+00:00","mainEntityOfPage":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/"},"wordCount":725,"publisher":{"@id":"https:\/\/koda-advisory.pl\/pl\/#organization"},"image":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/#primaryimage"},"thumbnailUrl":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/nordwood-themes-kRNZiGKtz48-unsplash-scaled.jpg","articleSection":["Alert","Podatki &amp; Ksi\u0119gowo\u015b\u0107"],"inLanguage":"pl-PL"},{"@type":"WebPage","@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/","url":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/","name":"Terminy Zatwierdzania i Sk\u0142adania Sprawozda\u0144 Finansowych w Polsce: Konsekwencje Niedochowania Terminu - Koda Advisory PL","isPartOf":{"@id":"https:\/\/koda-advisory.pl\/pl\/#website"},"primaryImageOfPage":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/#primaryimage"},"image":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/#primaryimage"},"thumbnailUrl":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/nordwood-themes-kRNZiGKtz48-unsplash-scaled.jpg","datePublished":"2024-07-30T08:00:00+00:00","dateModified":"2025-04-25T05:32:48+00:00","breadcrumb":{"@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/#breadcrumb"},"inLanguage":"pl-PL","potentialAction":[{"@type":"ReadAction","target":["https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/"]}]},{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/#primaryimage","url":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/nordwood-themes-kRNZiGKtz48-unsplash-scaled.jpg","contentUrl":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/nordwood-themes-kRNZiGKtz48-unsplash-scaled.jpg","width":2560,"height":1706},{"@type":"BreadcrumbList","@id":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/07\/30\/terminy-zatwierdzania-i-skladania-sprawozdan-finansowych-w-polsce-konsekwencje-niedochowania-terminu\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/koda-advisory.pl\/pl\/"},{"@type":"ListItem","position":2,"name":"Terminy Zatwierdzania i Sk\u0142adania Sprawozda\u0144 Finansowych w Polsce: Konsekwencje Niedochowania Terminu"}]},{"@type":"WebSite","@id":"https:\/\/koda-advisory.pl\/pl\/#website","url":"https:\/\/koda-advisory.pl\/pl\/","name":"Koda Advisory PL","description":"","publisher":{"@id":"https:\/\/koda-advisory.pl\/pl\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/koda-advisory.pl\/pl\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pl-PL"},{"@type":"Organization","@id":"https:\/\/koda-advisory.pl\/pl\/#organization","name":"Koda Advisory","url":"https:\/\/koda-advisory.pl\/pl\/","logo":{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/koda-advisory.pl\/pl\/#\/schema\/logo\/image\/","url":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/logo-dark-blue.svg","contentUrl":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/logo-dark-blue.svg","width":1,"height":1,"caption":"Koda Advisory"},"image":{"@id":"https:\/\/koda-advisory.pl\/pl\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Koda.Advisory\/","https:\/\/www.linkedin.com\/company\/99105218"]},{"@type":"Person","@id":"https:\/\/koda-advisory.pl\/pl\/#\/schema\/person\/8d59ef61e6cd98a50862c209c9c65614","name":"l.korbas","image":{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https:\/\/koda-advisory.pl\/pl\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/0782461f1dabc80397085b7b106362b4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0782461f1dabc80397085b7b106362b4?s=96&d=mm&r=g","caption":"l.korbas"},"url":"https:\/\/koda-advisory.pl\/pl\/blog\/author\/l-korbas\/"}]}},"post_thumbnail":{"src":"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/03\/nordwood-themes-kRNZiGKtz48-unsplash-512x341.jpg","width":512,"height":341,"caption":""},"author_info":{"display_name":"l.korbas","author_link":"https:\/\/koda-advisory.pl\/pl\/blog\/author\/l-korbas\/","avatar":"<img alt='' src='https:\/\/secure.gravatar.com\/avatar\/0782461f1dabc80397085b7b106362b4?s=48&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/0782461f1dabc80397085b7b106362b4?s=96&#038;d=mm&#038;r=g 2x' class='avatar avatar-48 photo' height='48' width='48' loading='lazy' decoding='async'\/>"},"post_categories":[{"category_link":"https:\/\/koda-advisory.pl\/pl\/blog\/category\/alert\/","category_name":"Alert"},{"category_link":"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/","category_name":"Podatki &amp; Ksi\u0119gowo\u015b\u0107"}],"_links":{"self":[{"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/posts\/2325","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/comments?post=2325"}],"version-history":[{"count":5,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/posts\/2325\/revisions"}],"predecessor-version":[{"id":2945,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/posts\/2325\/revisions\/2945"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/media\/2069"}],"wp:attachment":[{"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/media?parent=2325"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/categories?post=2325"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/koda-advisory.pl\/pl\/wp-json\/wp\/v2\/tags?post=2325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}