{"id":3637,"date":"2026-03-03T13:40:10","date_gmt":"2026-03-03T12:40:10","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=3637"},"modified":"2026-03-03T13:40:10","modified_gmt":"2026-03-03T12:40:10","slug":"podpisanie-i-zlozenie-sprawozdania-finansowego-za-2025","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2026\/03\/03\/podpisanie-i-zlozenie-sprawozdania-finansowego-za-2025\/","title":{"rendered":"Podpisanie i z\u0142o\u017cenie sprawozdania finansowego za 2025"},"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 mt-48 mb-48\">\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\/finanse\/\" class=\"post-term\">Finanse<\/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\"><strong><strong><strong><strong><strong>Podpisanie i z\u0142o\u017cenie sprawozdania finansowego za 2025<\/strong><\/strong><\/strong><\/strong><\/strong><\/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=\"2026-03-03T13:40:10+01:00\">\n\t\t3 marca, 2026\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\/2025\/01\/microsoft-365-oUbzU87d1Gc-unsplash-scaled.jpg\" alt=\"Podpisanie i z\u0142o\u017cenie sprawozdania finansowego za 2025\" class=\"wp-image-2604 is-cropped\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/microsoft-365-oUbzU87d1Gc-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/microsoft-365-oUbzU87d1Gc-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/microsoft-365-oUbzU87d1Gc-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/microsoft-365-oUbzU87d1Gc-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/microsoft-365-oUbzU87d1Gc-unsplash-1024x683.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/microsoft-365-oUbzU87d1Gc-unsplash-1536x1024.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/microsoft-365-oUbzU87d1Gc-unsplash-2048x1365.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2025\/01\/microsoft-365-oUbzU87d1Gc-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=\"#introduction\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#istota\" class=\"toc__link js-toc-link\">Podpisanie sprawozdania finansowego<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#o\u015bwiadczenie\" class=\"toc__link js-toc-link\">Forma sprawozdania finansowego<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#nast\u0119pcze\" class=\"toc__link js-toc-link\">Z\u0142o\u017cenie sprawozdania finansowego<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#termin\" class=\"toc__link js-toc-link\">Sk\u0142adanie sprawozdania finansowego przez eKRS<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#zarz\u0105d\" class=\"toc__link js-toc-link\">Sk\u0142adanie sprawozdania finansowego przez portal S24<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#opinia\" class=\"toc__link js-toc-link\">Dokumenty do\u0142\u0105czane do sprawozdania<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#podsumowanie\" class=\"toc__link js-toc-link\">Podsumowanie<\/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=\"introduction\" class=\"text is-style-lead\"><strong><strong>Sprawozdanie finansowe za 2025 to dokument, kt\u00f3ry musi zosta\u0107 sporz\u0105dzony w formie elektronicznej i podpisany za pomoc\u0105 kwalifikowanego podpisu elektronicznego. W nast\u0119pnym kroku mo\u017cna dokona\u0107 jego zatwierdzenia i z\u0142o\u017cenia do rejestru s\u0105dowego.<\/strong><\/strong><\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"istota\" class=\"heading h-24\"><strong>Podpisanie sprawozdania finansowego<\/strong><\/h2>\n\n\n\n<p class=\"text\">Od 1 pa\u017adziernika 2018 r. firmy przygotowuj\u0105 sprawozdanie finansowe wy\u0142\u0105cznie w formie elektronicznej. Sporz\u0105dzony dokument <strong>musi zosta\u0107 podpisany drog\u0105 elektroniczn\u0105<\/strong>&nbsp;przy u\u017cyciu&nbsp;kwalifikowanego podpisu elektronicznego&nbsp;lub Profilu Zaufanego.<\/p>\n\n\n\n<p>Ustawodawca nie okre\u015bla, jaki konkretnie rodzaj podpisu powinien wybra\u0107 przedsi\u0119biorca do z\u0142o\u017cenia podpisu pod sprawozdaniem, ale w celu stosowania profilu zaufanego konieczne jest posiadanie polskiego numeru Pesel. Z tego powodu zdecydowana wi\u0119kszo\u015b\u0107 cz\u0142onk\u00f3w zarz\u0105du, b\u0119d\u0105cych obcokrajowcami zmuszona jest do pozyskania i stosowania kwalifikowanego podpisu elektronicznego.<\/p>\n\n\n\n<p>Sprawozdanie podpisuje <strong>osoba reprezentuj\u0105ca podmiot<\/strong>, a tak\u017ce osoba odpowiedzialna za prowadzenie ksi\u0105g rachunkowych, np. g\u0142\u00f3wny ksi\u0119gowy. Istotne jest, \u017ce w sytuacji gdy organizacj\u0105 kieruje wieloosobowy zarz\u0105d, sprawozdanie podpisuj\u0105 wszyscy cz\u0142onkowie.<\/p>\n\n\n\n<p class=\"text\">Od dnia 1 stycznia 2022 r. mo\u017cliwe jest jednak zastosowanie uproszcze\u0144 w podpisywaniu przez zarz\u0105dy wieloosobowe. Je\u017celi jednostk\u0105 kieruje organ wieloosobowy, w\u00f3wczas sprawozdanie mo\u017ce podpisa\u0107 przynajmniej jedna osoba, a pozostali cz\u0142onkowie tego organu sk\u0142adaj\u0105 o\u015bwiadczenia, \u017ce sprawozdanie spe\u0142nia okre\u015blone prawem wymagania.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<a href=\"\/\/koda-advisory.pl\/pl\/blog\/2026\/01\/30\/podatkowe-terminy-zamkniecia-roku-obrotowego-2025\/\" class=\"link\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"link__text\">Podatkowe terminy zamkni\u0119cia roku obrotowego 2025<\/span><span class=\"link__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-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"o\u015bwiadczenie\" class=\"heading h-24\"><strong>Forma sprawozdania finansowego<\/strong><\/h2>\n\n\n\n<p>Sprawozdanie finansowe sk\u0142adane do KRS musi by\u0107 przygotowane w&nbsp;<strong>postaci elektronicznej<\/strong>, czyli by\u0107:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">zapisane\u00a0w okre\u015blonej strukturze i w formacie pliku,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">podpisane\u00a0kwalifikowanym podpisem elektronicznym lub profilem zaufanym.<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"text\">Sprawozdanie finansowe powinno by\u0107 wytworzone jako&nbsp;<strong>jeden plik XML<\/strong>, kt\u00f3ry zawiera wszystkie elementy sprawozdania (bilans, rachunek zysk\u00f3w i strat oraz informacj\u0119 dodatkow\u0105). Plik XML to rodzaj pliku tekstowego zawieraj\u0105cy uporz\u0105dkowane dane opisywane znacznikami. Plik ten powinien by\u0107 dodatkowo zgodny ze schematem XSD opisuj\u0105cym struktur\u0119 danych w sprawozdaniu.&nbsp;<\/p>\n\n\n\n<p class=\"has-16-font-size\"><strong>Obowi\u0105zuj\u0105ce struktury i format<\/strong>&nbsp;sprawozda\u0144 finansowych dla podmiot\u00f3w wpisanych do rejestru przedsi\u0119biorc\u00f3w KRS s\u0105 opublikowane na stronie Ministerstwa Finans\u00f3w. Plik wygenerowany niezgodnie z opublikowanymi strukturami nie zostanie przyj\u0119ty przez system rz\u0105dowy.&nbsp;<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"nast\u0119pcze\" class=\"heading h-24\"><strong>Z\u0142o\u017cenie sprawozdania finansowego<\/strong><\/h2>\n\n\n\n<p class=\"text\">Firmy wpisane do KRS sk\u0142adaj\u0105 e-sprawozdania w terminie 15 dni od dnia zatwierdzenia rocznego sprawozdania finansowego.<br><br>Z\u0142o\u017cenie sprawozdania finansowego mo\u017cna przeprowadzi\u0107 na dwa sposoby:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">za po\u015brednictwem eKRS,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">za po\u015brednictwem portalu S24.<\/span><\/li>\n<\/ul>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<a href=\"\/\/koda-advisory.pl\/pl\/blog\/2026\/01\/30\/ksiegowe-terminy-zamkniecia-roku-obrotowego-2025\/\" class=\"link\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"link__text\">Ksi\u0119gowe terminy zamkni\u0119cia roku obrotowego 2025<\/span><span class=\"link__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-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"termin\" class=\"heading h-24\"><strong>Sk\u0142adanie sprawozdania finansowego przez eKRS<\/strong><\/h2>\n\n\n\n<p>Ta opcja jest bezp\u0142atna i dost\u0119pna dla wszystkich podmiot\u00f3w wpisanych do KRS. Sprawozdanie finansowe mo\u017ce z\u0142o\u017cy\u0107 osoba uprawniona do reprezentowania firmy, je\u015bli jej numer PESEL widnieje w KRS. Proces przeprowadza si\u0119 w tzw. Repozytorium Dokument\u00f3w Finansowych (RDF).<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"zarz\u0105d\" class=\"heading h-24\"><strong>Sk\u0142adanie sprawozdania finansowego przez portal S24<\/strong><\/h2>\n\n\n\n<p>Odp\u0142atne sk\u0142adanie sprawozdania finansowego dotyczy g\u0142\u00f3wnie sp\u00f3\u0142ek, w kt\u00f3rych cz\u0142onkami zarz\u0105du s\u0105 cudzoziemcy bez numeru PESEL, czyli osoby, kt\u00f3rych numer PESEL nie widnieje w KRS. W tym przypadku sprawozdanie sk\u0142ada si\u0119 przez portal S24 wraz z op\u0142at\u0105 w wysoko\u015bci 140 z\u0142otych.&nbsp;<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"opinia\" class=\"heading h-24\"><strong>Dokumenty do\u0142\u0105czane do sprawozdania<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"text\">Pozosta\u0142e dokumenty finansowe, sk\u0142adane do KRS wraz ze sprawozdaniem finansowym, nie maj\u0105 narzuconego formatu, ale dla wi\u0119kszo\u015bci obowi\u0105zkowa jest posta\u0107 elektroniczna.<br><br>Musisz przygotowa\u0107 w&nbsp;<strong>postaci elektronicznej<\/strong>, w dowolnym formacie:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">sprawozdanie z dzia\u0142alno\u015bci,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">opinia bieg\u0142ego rewidenta\/ sprawozdanie z badania rocznego sprawozdania finansowego.<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"text\">Dokumenty te nale\u017cy przygotowa\u0107&nbsp;<strong>w formie pliku, kt\u00f3ry mo\u017cna zapisa\u0107 i odczyta\u0107 za pomoc\u0105 programu komputerowego<\/strong>, np. w postaci pliku tekstowego, pliku graficznego lub mieszanego (najcz\u0119\u015bciej jest to plik pdf) i podpisa\u0107 elektronicznie kwalifikowanym podpisem elektronicznym lub profilem zaufanym.<br><br><strong>Nie ma konieczno\u015bci sporz\u0105dzenia w postaci elektronicznej<\/strong>&nbsp;(mo\u017cna do\u0142\u0105czy\u0107 do zg\u0142oszenia skany) takich dokument\u00f3w jak:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">uchwa\u0142y lub postanowienia o zatwierdzeniu rocznego sprawozdania finansowego,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">uchwa\u0142y o podziale zysku b\u0105d\u017a pokryciu strat.<\/span><\/li>\n<\/ul>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"podsumowanie\" class=\"heading h-24\"><strong>Podsumowanie<\/strong><\/h2>\n\n\n\n<p class=\"text\">Proces podpisania i z\u0142o\u017cenia sprawozdania finansowego za 2025 r. wymaga nie tylko poprawno\u015bci merytorycznej, ale r\u00f3wnie\u017c pe\u0142nej zgodno\u015bci formalnej i technicznej. Kluczowe znaczenie ma zachowanie w\u0142a\u015bciwej struktury pliku XML, prawid\u0142owe podpisanie dokument\u00f3w przez wszystkie wymagane osoby oraz dochowanie 15-dniowego terminu na z\u0142o\u017cenie sprawozdania do <strong>Krajowego Rejestru S\u0105dowego<\/strong> od dnia jego zatwierdzenia.<br>&nbsp;<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><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>Sprawd\u017a nasze us\u0142ugi podatkowe, oraz p\u0142acowo-kadrowe jakie \u015bwiadczymy dla naszych klient\u00f3w. Jeste\u015bmy po to, \u017ceby u\u0142atwia\u0107 prowadzenie Twojej dzia\u0142alno\u015bci.<\/p>\n\n\n\n<div class=\"cta container\">\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/wp-content\/uploads\/2024\/01\/Projekt-bez-nazwy-9.png\" class=\"cta__background image wp-image-1286\" width=\"700\" height=\"250\" \/>\n\n\n\n<p id=\"\" class=\"cta__text text\">Making business easier. <\/p>\n\n\n\n<div class=\"cta__buttons buttons gap-8\">\n<a href=\"\/pl\/services\/\" class=\"cta__button button\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"button__text\">Us\u0142ugi<\/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<\/div>\n\n\n\n<div class=\"separator mt-64 mb-16\"><span 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