More time for the fulfillment of reporting obligations by foundations and non-governmental organizations.

Reporting deadlines have been postponed again this year due to the pandemic.

According to the regulation of the Minister of Finance of March 7, 2022, the date of preparation of the financial statements was postponed in 2022. The last day to do this is June 30th. At the same time, the deadline for approving the financial statements in 2022 was extended to September 30, and the deadline for sending the financial statements was October 15, 2022.

We would like to remind you that from 2018 all financial statements of a non-governmental organization The financial statements of a non-governmental organization must not only be prepared in electronic form (in a logical structure), but also signed electronically. Reports can be signed with an electronic signature or with a trusted profile ( ePUAP ). Non-governmental organizations submit reports pursuant to the Corporate Income Tax Act to the “Head of the National Revenue Administration”. The tool of the Ministry of Finance – e-Financial Reports can be used to send the report to the head of KAS.

Additionally, organizations with the status of a public benefit organization send a report on public benefit activities – the so-called “Substantive report – to the database of reports of public benefit organizations kept by the Director of the National Institute of Freedom – Center for Civil Society Development.

Despite the extension of the deadline for reporting, we advise you to keep your finger on the pulse and not wait until the last minute to submit reports.