{"id":7001,"date":"2026-09-08T09:00:00","date_gmt":"2026-09-08T07:00:00","guid":{"rendered":"https:\/\/napolshu.com\/?page_id=7001"},"modified":"2026-09-11T16:50:09","modified_gmt":"2026-09-11T13:50:09","slug":"krs-changes","status":"publish","type":"page","link":"https:\/\/napolshu.com\/en\/krs-changes\/","title":{"rendered":"KRS changes for your Polish company"},"content":{"rendered":"<section id=\"npl-hero\" class=\"npl-landing--change-krs\">\n<div class=\"npl-grid\">\n<div>\n<p class=\"npl-eyebrow\">Legal support since 2001<\/p>\n<h1 class=\"npl-h1\">KRS changes <span class=\"npl-accent\">for your Polish company<\/span><\/h1>\n<p class=\"npl-lede\">We draft the uchwa\u0142a, complete the application and file it with the register for you \u2014<br \/>\nthrough S24 or the Portal Rejestr\u00f3w S\u0105dowych. We work with foreign shareholders<br \/>\nand directors who hold no Polish PESEL number.<\/p>\n<ul class=\"npl-usp\">\n<li>Filed within 7 days of the event, as art. 22 of the KRS Act requires<\/li>\n<li>Court fee PLN 250 via PRS and PLN 200 via S24, the MSiG charge is gone<\/li>\n<li>Bringing PKD codes up to the 2025 classification \u2014 no court fee, deadline 31.12.2026<\/li>\n<li>We run the case to the entry: answering court notices and fixing defects<\/li>\n<\/ul>\n<ul class=\"npl-trust\">\n<li>Office in Warsaw<\/li>\n<li>Reply within 15 minutes<\/li>\n<li>Sworn translation<\/li>\n<li>Since 2001<\/li>\n<\/ul>\n<\/div>\n<aside id=\"npl-card\" class=\"npl-card\">\n<div class=\"npl-tabs\" role=\"tablist\" aria-label=\"Ways to file KRS changes\"><button class=\"npl-tab is-on\" role=\"tab\" type=\"button\" aria-selected=\"true\" data-tab=\"s24\">Online, S24<\/button><br \/>\n<button class=\"npl-tab\" role=\"tab\" type=\"button\" aria-selected=\"false\" data-tab=\"prs\">Notarial, PRS<\/button><br \/>\n<button class=\"npl-tab\" role=\"tab\" type=\"button\" aria-selected=\"false\" data-tab=\"pkd\">PKD codes<\/button><\/div>\n<div class=\"npl-pane is-on\" role=\"tabpanel\" data-pane=\"s24\">\n<h2 class=\"npl-title\">Changes through S24<\/h2>\n<p class=\"npl-sub\">The company was incorporated in S24 and its articles have never been amended before a notary<\/p>\n<ul class=\"npl-meta\">\n<li>court fee PLN 200<\/li>\n<li>review from 1 day<\/li>\n<\/ul>\n<div class=\"npl-price\"><span class=\"npl-price-label\">Full service:<\/span><\/p>\n<div class=\"npl-price-row\"><!-- TODO-PRICE --><br \/>\n<span class=\"npl-price-old\">PLN 1200<\/span><br \/>\n<span class=\"npl-price-val\">PLN 950<\/span><br \/>\n<span class=\"npl-price-vat\">court fee included<\/span><\/div>\n<ul class=\"npl-notes\">\n<li>Board, prokura, address, shares and PKD codes<\/li>\n<li>No notary: signed with a profil zaufany or a qualified signature<\/li>\n<li>Several changes in one application \u2014 one fee<\/li>\n<\/ul>\n<\/div>\n<details class=\"npl-incl\">\n<summary>What is included<\/summary>\n<ul>\n<li>Review of your KRS extract and current company data<\/li>\n<li>Draft uchwa\u0142a and shareholder list for your case<\/li>\n<li>Completing and filing the application in S24<\/li>\n<li>Payment of the PLN 200 court fee<\/li>\n<li>Replies to court notices and removal of defects<\/li>\n<li>A reminder of the CRBR and NIP-8 deadlines after the entry<\/li>\n<\/ul>\n<\/details>\n<\/div>\n<div class=\"npl-pane\" role=\"tabpanel\" data-pane=\"prs\">\n<h2 class=\"npl-title\">Changes through PRS and a notary<\/h2>\n<p class=\"npl-sub\">The articles are notarial: S24 is closed, any amendment goes before a notary<\/p>\n<ul class=\"npl-meta\">\n<li>court fee PLN 250<\/li>\n<li>in practice 2 weeks \u2013 2 months<\/li>\n<\/ul>\n<div class=\"npl-price\"><span class=\"npl-price-label\">Full service:<\/span><\/p>\n<div class=\"npl-price-row\"><!-- TODO-PRICE --><br \/>\n<span class=\"npl-price-old\">PLN 1300<\/span><br \/>\n<span class=\"npl-price-val\">PLN 1200<\/span><br \/>\n<span class=\"npl-price-vat\">notarial costs excluded<\/span><\/div>\n<ul class=\"npl-notes\">\n<li>A notary is needed only when the articles change: PLN 800\u20131200<\/li>\n<li>Sworn translation for foreign shareholders: PLN 250\u2013400<\/li>\n<li>The PLN 250 court fee is paid on filing<\/li>\n<\/ul>\n<\/div>\n<details class=\"npl-incl\">\n<summary>What is included<\/summary>\n<ul>\n<li>Draft amendments to the articles and the meeting agenda<\/li>\n<li>Agreeing the deed with the notary and booking the date<\/li>\n<li>Preparing the consolidated text (tekst jednolity) of the articles<\/li>\n<li>Completing and filing through the Portal Rejestr\u00f3w S\u0105dowych<\/li>\n<li>Control of the six-month deadline for registering the amendment<\/li>\n<li>Support until the entry is made<\/li>\n<\/ul>\n<\/details>\n<\/div>\n<div class=\"npl-pane\" role=\"tabpanel\" data-pane=\"pkd\">\n<h2 class=\"npl-title\">Updating PKD codes to the 2025 classification<\/h2>\n<p class=\"npl-sub\">The old PKD 2007 codes remain valid in the KRS until 31 December 2026<\/p>\n<ul class=\"npl-meta\">\n<li>court fee PLN 0<\/li>\n<li>114 days left<\/li>\n<\/ul>\n<div class=\"npl-price\"><span class=\"npl-price-label\">Full service:<\/span><\/p>\n<div class=\"npl-price-row\"><!-- TODO-PRICE --><br \/>\n<span class=\"npl-price-val\">PLN 950<\/span><br \/>\n<span class=\"npl-price-vat\">no court fee charged<\/span><\/div>\n<ul class=\"npl-notes\">\n<li>An application limited to the codes is exempt from the court fee<\/li>\n<li>From 1 January 2027 the codes are reclassified without you<\/li>\n<li>Where no single match exists, the objects clause is deleted<\/li>\n<\/ul>\n<\/div>\n<details class=\"npl-incl\">\n<summary>What is included<\/summary>\n<ul>\n<li>Review of the current PKD 2007 codes in your KRS extract<\/li>\n<li>Selecting PKD 2025 codes by what you actually do, not by the GUS key<\/li>\n<li>Checking whether a new code requires amending the articles<\/li>\n<li>Draft uchwa\u0142a and filing of the application<\/li>\n<li>Checking that REGON and your licences match the new codes<\/li>\n<li>A fresh KRS extract once the entry is made<\/li>\n<\/ul>\n<\/details>\n<\/div>\n<div class=\"npl-actions\"><button class=\"npl-btn npl-btn--primary npl-open\" type=\"button\" data-src=\"card\">Find your route in 2 minutes \u2192<\/button><\/p>\n<p class=\"npl-reassure\">Four questions about your company and you will know which route applies,<br \/>\nwhat it costs, how long it takes and whether a notary is needed.<\/p>\n<div class=\"npl-divider\">or message us<\/div>\n<div class=\"npl-msgr\"><!-- TODO-PHONE --><br \/>\n<a class=\"npl-tg\" href=\"https:\/\/t.me\/legal2legal\" target=\"_blank\" rel=\"noopener\" data-msgr=\"telegram\"><\/p>\n<p>Telegram<br \/>\n<\/a><br \/>\n<a class=\"npl-wa\" href=\"https:\/\/wa.me\/48720740429\" target=\"_blank\" rel=\"noopener\" data-msgr=\"whatsapp\"><\/p>\n<p>WhatsApp<br \/>\n<\/a><\/div>\n<\/div>\n<\/aside>\n<\/div>\n<\/section>\n<article id=\"npl-art\">\n<p class=\"npl-lead\"><strong>Changes to the Krajowy Rejestr S\u0105dowy (KRS) must be filed within 7 days<\/strong><br \/>\nof the event \u2014 art. 22 of the ustawa o Krajowym Rejestrze S\u0105dowym. The court fee in<br \/>\nSeptember 2026 is <strong>PLN 250<\/strong> when filing through the Portal Rejestr\u00f3w<br \/>\nS\u0105dowych (PRS) and <strong>PLN 200<\/strong> through S24 where a model resolution is used.<br \/>\nThe PLN 100 charge for the Monitor S\u0105dowy i Gospodarczy announcement was abolished<br \/>\non 29 November 2025.<\/p>\n<p>Almost nobody in Poland meets the seven-day deadline, and for a while nothing happens.<br \/>\nThe bill arrives later, and not from the court: the bank refuses to update the signature<br \/>\ncard because the register still shows the previous board; a customer sees one address<br \/>\non the invoice and another in the KRS and holds the payment; a notary declines to execute<br \/>\na deed until the composition of the zarz\u0105d in the register matches reality.<\/p>\n<p>Then a letter arrives from the court demanding the filing under threat of a fine.<br \/>\nThe fee for a change is PLN 250. The fine under art. 24 of the KRS Act runs to PLN 15,000<br \/>\nper instance \u2014 <strong>sixty times more<\/strong>. All of it over one document that takes<br \/>\nan evening to prepare.<\/p>\n<div class=\"npl-short\">\n<h2>In short<\/h2>\n<ul>\n<li><strong>Seven days<\/strong> from the uchwa\u0142a or other event giving grounds for the entry<br \/>\n(art. 22 of the KRS Act). The obligation sits with the management board, not the accountant.<\/li>\n<li><strong>PLN 250 through PRS, PLN 200 through S24<\/strong> where a model resolution is used<br \/>\n(art. 55 of the ustawa o kosztach s\u0105dowych w sprawach cywilnych).<\/li>\n<li><strong>The MSiG charge was abolished on 29 November 2025<\/strong> by the ustawa<br \/>\nz 26 wrze\u015bnia 2025 r. o zmianie ustawy o KRS. A change through PRS fell from PLN 350 to 250.<\/li>\n<li><strong>An application limited to updating PKD codes carries no court fee<\/strong><br \/>\n(art. 20e of the KRS Act). From 1 January 2027 the codes are reclassified automatically,<br \/>\nand where no single match exists the objects clause is deleted from the register.<\/li>\n<li><strong>A qualified electronic signature from any EU trust service provider works<\/strong><br \/>\nin both S24 and PRS under eIDAS. Signatures issued outside the EU do not, and a profil<br \/>\nzaufany requires a Polish PESEL number.<\/li>\n<li><strong>Two further deadlines survive the entry:<\/strong> 14 days for the CRBR beneficial<br \/>\nowner register and 7 days for form NIP-8 if the bank account, business addresses<br \/>\nor contact details changed.<\/li>\n<\/ul>\n<\/div>\n<nav class=\"npl-toc\"><strong>On this page<\/strong><\/p>\n<ol>\n<li><a href=\"#h-chto\">Which changes must be registered \u2014 and which must not<\/a><\/li>\n<li><a href=\"#h-cena\">What it costs in 2026<\/a><\/li>\n<li><a href=\"#h-srok\">Deadlines: seven days to file, and how long the court takes<\/a><\/li>\n<li><a href=\"#h-s24\">S24 or PRS: which route applies to you<\/a><\/li>\n<li><a href=\"#h-adres\">Address or registered seat: what drives the cost<\/a><\/li>\n<li><a href=\"#h-zarzad\">Changing the management board and prokura<\/a><\/li>\n<li><a href=\"#h-udzialy\">Selling shares and changing shareholders<\/a><\/li>\n<li><a href=\"#h-pkd\">PKD 2025: 114 days before automatic replacement<\/a><\/li>\n<li><a href=\"#h-posle\">After the entry: CRBR, NIP-8, the bank<\/a><\/li>\n<li><a href=\"#h-sankcii\">What happens if you miss the deadline<\/a><\/li>\n<li><a href=\"#h-podpis\">Signing from abroad: which signatures Poland accepts<\/a><\/li>\n<li><a href=\"#h-dokumenty\">Foreign documents: apostille and sworn translation<\/a><\/li>\n<li><a href=\"#h-oshibki\">Common mistakes when filing yourself<\/a><\/li>\n<li><a href=\"#h-kak\">How we work and what it costs<\/a><\/li>\n<li><a href=\"#h-faq\">Frequently asked questions<\/a><\/li>\n<\/ol>\n<\/nav>\n<h2 id=\"h-chto\">Which changes must be registered in the KRS, and which must not<\/h2>\n<p>Only data disclosed in the register entry itself has to be filed: the company name,<br \/>\nthe registered seat and address, the objects of the company, the share capital,<br \/>\nthe composition of the zarz\u0105d and the manner of representation, prokura, shareholders<br \/>\nholding at least 10% of the capital, branches, and the address for electronic delivery.<\/p>\n<p><strong>Changing your accountant, your bank, your phone number or your website is not<br \/>\nregistered in the KRS<\/strong> \u2014 none of that appears in the register of entrepreneurs.<br \/>\nSome of it goes to the tax office on form NIP-8, covered below.<\/p>\n<div class=\"npl-tw\">\n<table>\n<caption class=\"npl-cap\">Table 1. What has to be registered and how it is filed. Data as at 08.09.2026.<\/caption>\n<thead>\n<tr>\n<th>What changes<\/th>\n<th>Notary required<\/th>\n<th>Court fee, PLN<\/th>\n<th>Filing deadline<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Board member: appointment, removal, resignation<\/td>\n<td>no<\/td>\n<td>200 via S24 \/ 250 via PRS<\/td>\n<td>7 days from the uchwa\u0142a<\/td>\n<\/tr>\n<tr>\n<td>Manner of representation<\/td>\n<td>part of the articles \u2014 see below<\/td>\n<td>200 \/ 250<\/td>\n<td>7 days from the uchwa\u0142a<\/td>\n<\/tr>\n<tr>\n<td>Prokura: granting and revocation<\/td>\n<td>no<\/td>\n<td>200 \/ 250<\/td>\n<td>7 days from the board uchwa\u0142a<\/td>\n<\/tr>\n<tr>\n<td>Address within the same locality<\/td>\n<td>no<\/td>\n<td>200 \/ 250<\/td>\n<td>7 days from the board uchwa\u0142a<\/td>\n<\/tr>\n<tr>\n<td>Registered seat \u2014 a different locality<\/td>\n<td>part of the articles \u2014 see below<\/td>\n<td>200 \/ 250<\/td>\n<td>6 months to file, 7 days in practice<\/td>\n<\/tr>\n<tr>\n<td>Company name<\/td>\n<td>part of the articles \u2014 see below<\/td>\n<td>200 \/ 250<\/td>\n<td>6 months<\/td>\n<\/tr>\n<tr>\n<td>Share capital: increase or reduction<\/td>\n<td>part of the articles \u2014 see below<\/td>\n<td>200 \/ 250<\/td>\n<td>6 months<\/td>\n<\/tr>\n<tr>\n<td>Shareholder holding 10% or more<\/td>\n<td>signatures certified by a notary<\/td>\n<td>200 \/ 250<\/td>\n<td>7 days from the transaction<\/td>\n<\/tr>\n<tr>\n<td>PKD codes within the objects clause<\/td>\n<td>no<\/td>\n<td>0 when updating to PKD 2025<\/td>\n<td>by 31.12.2026<\/td>\n<\/tr>\n<tr>\n<td>Phone, website, accountant, bank<\/td>\n<td>not filed with the KRS<\/td>\n<td>\u2014<\/td>\n<td>NIP-8, 7 days<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>One sentence from the table: <strong>whether a notary is needed is decided by the company&#8217;s<br \/>\nown history, not by the type of change<\/strong> \u2014 whether it was incorporated through S24<br \/>\nand still runs on model articles, or its articles have been amended before a notary at least<br \/>\nonce. That is unpacked in the sections on <a href=\"#h-s24\">S24 and PRS<\/a> and on<br \/>\n<a href=\"#h-adres\">address and registered seat<\/a>.<\/p>\n<h2 id=\"h-cena\">What a KRS change costs in 2026<\/h2>\n<p>The court fee for changing an entry is PLN 250 when filed through the Portal Rejestr\u00f3w<br \/>\nS\u0105dowych and PLN 200 through S24 using a model resolution \u2014 art. 55 of the ustawa<br \/>\no kosztach s\u0105dowych w sprawach cywilnych. There are no other mandatory court charges today.<\/p>\n<div class=\"npl-tw\">\n<table>\n<caption class=\"npl-cap\">Table 2. Court fees in KRS matters. Verified against the Ministry of Justice schedule, September 2026.<\/caption>\n<thead>\n<tr>\n<th>Action<\/th>\n<th>Via S24, PLN<\/th>\n<th>Via PRS, PLN<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Change of an entry in the register of entrepreneurs<\/td>\n<td>200<\/td>\n<td>250<\/td>\n<\/tr>\n<tr>\n<td>Updating PKD codes to the 2025 classification only<\/td>\n<td>0<\/td>\n<td>0<\/td>\n<\/tr>\n<tr>\n<td>Filing documents to the court file separately<\/td>\n<td>\u2014<\/td>\n<td>40<\/td>\n<\/tr>\n<tr>\n<td>MSiG announcement of the entry<\/td>\n<td colspan=\"2\">abolished 29.11.2025<\/td>\n<\/tr>\n<tr>\n<td>Incorporation \u2014 for comparison<\/td>\n<td>250<\/td>\n<td>500<\/td>\n<\/tr>\n<tr>\n<td>Suspension and resumption of business<\/td>\n<td>\u2014<\/td>\n<td>0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"npl-callout npl-warn\">\n<p><strong>An outdated figure still circulating online.<\/strong> English and Russian language<br \/>\npages on this topic keep quoting &#8220;PLN 100 for the Monitor S\u0105dowy i Gospodarczy announcement&#8221;.<br \/>\nThe publication requirement was abolished by the <strong>ustawa z 26 wrze\u015bnia 2025 r.<br \/>\no zmianie ustawy o Krajowym Rejestrze S\u0105dowym oraz niekt\u00f3rych innych ustaw<\/strong>,<br \/>\nin force since 29 November 2025.<\/p>\n<p>In money: a change through PRS used to cost PLN 350 (250 fee plus 100 for the MSiG),<br \/>\ntoday PLN 250 \u2014 down 28.6%. Through S24 it was PLN 300, now PLN 200 \u2014 down 33.3%.<br \/>\nIf a quote you receive still has an &#8220;MSiG&#8221; line, it was built on pre-November 2025 rules.<\/p>\n<\/div>\n<p>The total cost is driven neither by the court fee nor by what exactly you are changing,<br \/>\nbut by whether a notary is involved \u2014 and that depends on the company&#8217;s history.<br \/>\nThe matrix below shows it using a relocation as the example.<\/p>\n<div class=\"npl-tw\">\n<table>\n<caption class=\"npl-cap\">Table 3. Address change and seat change: what actually drives the price. September 2026; notarial costs are indicative.<\/caption>\n<thead>\n<tr>\n<th>The company&#8217;s route<\/th>\n<th>New address in the same city<\/th>\n<th>Move to a different locality<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Incorporated through S24,<br \/>\narticles never amended before a notary<\/strong><\/td>\n<td>board uchwa\u0142a, filed in S24, no notary<br \/>\n<strong>PLN 950<\/strong><\/td>\n<td>model resolution, the articles change inside the system, no notary<br \/>\n<strong>PLN 950<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Incorporated before a notary<br \/>\nor amended notarially at least once<\/strong><\/td>\n<td>board uchwa\u0142a, filed through PRS, no notary<br \/>\n<strong>PLN 950<\/strong><\/td>\n<td>notarial deed PLN 800\u20131200, consolidated text, sworn translation PLN 250\u2013400, court fee PLN 250, our fee PLN 1200<br \/>\n<strong>PLN 2500\u20133050<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>One sentence: <strong>what costs money is not moving to another city, it is having notarial<br \/>\narticles.<\/strong> Three of the four cells cost the same PLN 950, and only the combination<br \/>\nof notarial articles with a change of registered seat produces a bill three times larger.<\/p>\n<h2 id=\"h-srok\">Deadlines: seven days to file, and how long the entry really takes<\/h2>\n<p>The application is filed within 7 days of the event \u2014 art. 22 of the KRS Act. The clock<br \/>\nstarts on the date of the resolution, the agreement or another document, not on the day<br \/>\nthe accountant heard about it.<\/p>\n<p>A separate deadline governs amendments to the articles: <strong>six months from the date<br \/>\nof the resolution<\/strong> (art. 256 \u00a7 3 in connection with art. 169 \u00a7 1 of the Commercial<br \/>\nCompanies Code). This is not slack, it is a point of no return. A resolution not filed within<br \/>\nsix months produces no legal effect \u2014 so held the Supreme Court in its resolution of<br \/>\n29 April 2022. The notarial deed then has to be done, and paid for, a second time.<\/p>\n<div class=\"npl-tw\">\n<table>\n<caption class=\"npl-cap\">Table 4. The rule and the practice, September 2026.<\/caption>\n<thead>\n<tr>\n<th>Stage<\/th>\n<th>What the law says<\/th>\n<th>What happens in practice<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Filing the application<\/td>\n<td>7 days from the event (art. 22 KRS Act)<\/td>\n<td>a deadline for you; the court does not extend it<\/td>\n<\/tr>\n<tr>\n<td>Amending the articles<\/td>\n<td>6 months from the resolution (art. 256 \u00a7 3 CCC)<\/td>\n<td>once missed, the resolution is ineffective<\/td>\n<\/tr>\n<tr>\n<td>Court review<\/td>\n<td>7 days from receipt (art. 20a(1) KRS Act)<\/td>\n<td>from 5 working days to 2.5 months<\/td>\n<\/tr>\n<tr>\n<td>Court review, S24 filings<\/td>\n<td>1 day (art. 20a(2) KRS Act)<\/td>\n<td>usually 1\u20137 days<\/td>\n<\/tr>\n<tr>\n<td>Re-filing after a return<\/td>\n<td>7 days from service of the order<\/td>\n<td>keeps the original filing date<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<figure><img fetchpriority=\"high\" decoding=\"async\" src=\"\/wp-content\/uploads\/2026\/09\/sroki-zmiany-w-krs-crbr-nip8-en.webp\" alt=\"Timeline: 7 days to file with the KRS, 14 days for the CRBR, 7 days for form NIP-8\" width=\"1200\" height=\"573\" \/><figcaption>Figure 2. Three clocks start from different events: the KRS filing from the resolution, the CRBR from the register entry, NIP-8 from the change itself.<\/figcaption><\/figure>\n<p>The seven-day review period is directory only: missing it carries no consequence for the court<br \/>\nand does not mean the entry is made automatically. The spread between divisions, and even<br \/>\nbetween cases in the same division, is wide.<\/p>\n<p>One factor slows things down predictably: <strong>board members who are nationals of countries<br \/>\noutside the European Union<\/strong>. The court verifies the absence of convictions barring<br \/>\nthem from office (art. 18 CCC), and that check takes longer. It is not a ground for refusal,<br \/>\nbut it is a reason to build slack into your timetable.<\/p>\n<h2 id=\"h-s24\">S24 or PRS: which route applies to your company<\/h2>\n<p>The choice is not free \u2014 it follows from the company&#8217;s history. Since 1 July 2021 paper<br \/>\nfilings to the register of entrepreneurs are not accepted at all: only S24 or the Portal<br \/>\nRejestr\u00f3w S\u0105dowych.<\/p>\n<p><strong>S24 is available only to companies incorporated through S24, and only until the first<br \/>\nnotarial amendment of the articles.<\/strong> After one notarial resolution amending the articles,<br \/>\nevery subsequent filing goes through PRS. There is no way back.<\/p>\n<div class=\"npl-tw\">\n<table>\n<caption class=\"npl-cap\">Table 5. The two filing systems compared, September 2026.<\/caption>\n<thead>\n<tr>\n<th>Feature<\/th>\n<th>S24<\/th>\n<th>Portal Rejestr\u00f3w S\u0105dowych (PRS)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Who can use it<\/td>\n<td>S24 companies with no notarial amendments<\/td>\n<td>everyone<\/td>\n<\/tr>\n<tr>\n<td>Fee for a change<\/td>\n<td>PLN 200<\/td>\n<td>PLN 250<\/td>\n<\/tr>\n<tr>\n<td>Statutory review period<\/td>\n<td>1 day<\/td>\n<td>7 days<\/td>\n<\/tr>\n<tr>\n<td>Document form<\/td>\n<td>system templates only<\/td>\n<td>any, including notarial deeds<\/td>\n<\/tr>\n<tr>\n<td>Amending the articles<\/td>\n<td>only within the template<\/td>\n<td>no limits<\/td>\n<\/tr>\n<tr>\n<td>Suspending business<\/td>\n<td>not available<\/td>\n<td>available, free of charge<\/td>\n<\/tr>\n<tr>\n<td>Curing defects after a court notice<\/td>\n<td>not available<\/td>\n<td>here only<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<figure><img decoding=\"async\" src=\"\/wp-content\/uploads\/2026\/09\/s24-ili-prs-zmiany-w-krs-en.webp\" alt=\"Decision chart: S24 or PRS for filing KRS changes, court fees of PLN 200 and PLN 250\" width=\"1200\" height=\"471\" \/><figcaption>Figure 1. One question is enough to identify the filing system. Data as at September 2026.<\/figcaption><\/figure>\n<p>One sentence: <strong>S24 is faster and PLN 50 cheaper, but it only fits where the ready-made<br \/>\ntemplate is enough \u2014 the moment you need non-standard wording in the articles, there is one<br \/>\nroad, through PRS and a notary.<\/strong><\/p>\n<p>A practical detail people discover at the worst moment: <strong>defects raised by a court<br \/>\nnotice can only be cured through PRS<\/strong>, whichever system you used for the original<br \/>\nfiling. Set up your PRS login in advance.<\/p>\n<h2 id=\"h-adres\">Address or registered seat: what changes and what drives the cost<\/h2>\n<p><strong>The registered seat (siedziba) of a Polish company is the locality named in its<br \/>\narticles.<\/strong> The address is the street, building and unit inside that locality.<br \/>\nBoth are disclosed in the KRS.<\/p>\n<p>The difference between them is one thing: moving within the same locality changes only<br \/>\nthe address and is handled by a board resolution, while moving to a different locality changes<br \/>\nthe seat and therefore <strong>changes the articles as well<\/strong>.<\/p>\n<p><strong>Amending the articles is not in itself what makes it expensive.<\/strong><br \/>\nA company incorporated through S24, whose articles a notary has never touched, changes its<br \/>\nseat inside the system using the template \u2014 for the same money as an ordinary address change.<br \/>\nNo notary is involved in either case.<\/p>\n<p>What raises the price is <strong>notarial articles<\/strong>. If the company was incorporated<br \/>\nbefore a notary, or amended notarially even once, it no longer has template articles,<br \/>\nS24 is closed to it, and any amendment \u2014 including the seat \u2014 takes a notarial deed<br \/>\nwith a consolidated text. That is the gap between PLN 950 and PLN 2500\u20133050 in Table 3.<\/p>\n<p>What does <strong>not<\/strong> require a notary even for a company with notarial articles:<br \/>\nan address change within the city, and changes to the board or prokura. None of them touches<br \/>\nthe articles; a resolution and a PRS filing are enough.<\/p>\n<figure><img decoding=\"async\" src=\"\/wp-content\/uploads\/2026\/09\/zmiana-adresu-i-siedziby-s24-czy-notariusz-en.webp\" alt=\"Matrix: address and seat changes for an S24 company and for a company with notarial articles, PLN 950 versus PLN 2500-3050\" width=\"1200\" height=\"671\" \/><figcaption>Figure 3. The price is set by the history of the articles, not by the type of move. Prices as at September 2026.<\/figcaption><\/figure>\n<div class=\"npl-callout\">\n<p><strong>A drafting trick that saves the notary&#8217;s fee later.<\/strong> If the articles describe<br \/>\nthe seat broadly \u2014 by voivodeship, or as &#8220;Rzeczpospolita Polska&#8221; \u2014 moving between cities<br \/>\nwithin that territory does not touch the articles and is handled by a single board resolution.<br \/>\nThe wording is worth putting in at incorporation, or at your next visit to a notary,<br \/>\nrather than after the move has already happened.<\/p>\n<\/div>\n<h2 id=\"h-zarzad\">Changing the board and prokura: what takes effect when<\/h2>\n<p><strong>A new board member&#8217;s authority arises from the moment of the appointing resolution,<br \/>\nnot from the register entry.<\/strong> The KRS entry is declaratory: it discloses the fact<br \/>\nto third parties and protects a counterparty acting in good faith, but it appoints and removes<br \/>\nnobody by itself.<\/p>\n<p>Amendments to the articles work the other way round: there the entry is constitutive \u2014 the change<br \/>\ntakes effect only when it is entered (art. 255 \u00a7 1 CCC). Until the court makes the entry,<br \/>\nthe new capital and the new name do not legally exist.<\/p>\n<p>The practical consequence for banks and counterparties: between the resolution and the entry<br \/>\nthe company lives in two realities. The new managing director may already sign contracts,<br \/>\nbut the bank will not let them near the account while the KRS extract still shows their<br \/>\npredecessor. That is why seven days is not a formality.<\/p>\n<p>The filing on a board change is accompanied by: the resolution appointing or removing the member,<br \/>\nthe new member&#8217;s consent to act together with their address for service, and, in a resignation,<br \/>\nthe resignation statement itself. Updating addresses for service, incidentally, carries<br \/>\nno court fee.<\/p>\n<div class=\"npl-quote\">\n<p>&#8220;The most expensive mistake here is removing the only board member without appointing<br \/>\na replacement in the same breath. The company is left with no body able to represent it,<br \/>\nthe bank freezes the account, and putting it right takes weeks. Removal and appointment<br \/>\nalways go in one resolution and one filing.&#8221;<\/p>\n<p><cite>Marta Kowalik, lawyer at napolshu.com<\/cite><\/p>\n<\/div>\n<h2 id=\"h-udzialy\">Selling shares and changing shareholders: the 10% threshold<\/h2>\n<p><strong>Only shareholders holding at least 10% of the capital of a sp\u00f3\u0142ka z o.o. are disclosed<br \/>\nin the KRS.<\/strong> A new shareholder below that threshold does not change the entry \u2014<br \/>\nwhich does not mean there is nothing to do.<\/p>\n<p>The board must in any case file an updated shareholder list (lista wsp\u00f3lnik\u00f3w) to the court<br \/>\nfile, naming the shareholders and the number and nominal value of their shares \u2014 art. 188 \u00a7 3<br \/>\nof the Commercial Companies Code. Filed on its own, without an application to change the entry,<br \/>\nit costs PLN 40.<\/p>\n<p>The transaction itself needs a specific form: <strong>a share sale agreement must be in writing<br \/>\nwith signatures certified by a notary<\/strong> (art. 180 \u00a7 1 CCC). An ordinary signature<br \/>\nor a scan will not do \u2014 such a transfer is invalid.<\/p>\n<p>Companies incorporated through S24 have a cheaper route: shares can be sold using the model<br \/>\ntransfer agreement inside the system, signed with a profil zaufany or a qualified electronic<br \/>\nsignature (art. 180 \u00a7 2 CCC). No notary is needed at all.<\/p>\n<div class=\"npl-tw\">\n<table>\n<caption class=\"npl-cap\">Table 6. What accompanies a share sale besides the KRS filing. September 2026.<\/caption>\n<thead>\n<tr>\n<th>Obligation<\/th>\n<th>Who does it<\/th>\n<th>Deadline<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Notifying the company of the transfer<\/td>\n<td>the parties<\/td>\n<td>before the KRS filing<\/td>\n<\/tr>\n<tr>\n<td>Shareholder list to the court file<\/td>\n<td>the board<\/td>\n<td>with the application<\/td>\n<\/tr>\n<tr>\n<td>Application to change the entry if the stake reaches 10%<\/td>\n<td>the board<\/td>\n<td>7 days<\/td>\n<\/tr>\n<tr>\n<td>PCC-3 return and 1% transfer tax on market value<\/td>\n<td>the buyer<\/td>\n<td>14 days from the transaction<\/td>\n<\/tr>\n<tr>\n<td>Updating the CRBR beneficial owner register<\/td>\n<td>the board<\/td>\n<td>14 days from the KRS entry<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>One point foreign buyers routinely miss: the 1% transfer tax is due in Poland even when both<br \/>\nparties are non-residents and the money never touches a Polish account. The taxable base<br \/>\nis market value, not the price written in the agreement.<\/p>\n<h2 id=\"h-pkd\">PKD 2025: 114 days before the codes are replaced for you<\/h2>\n<p><strong>PKD 2007 codes remain valid in the KRS until 31 December 2026.<\/strong> As at<br \/>\n8 September 2026 that is exactly 114 days. After that date it is too late to do it yourself:<br \/>\nthe system replaces them.<\/p>\n<p>The mechanism sits in art. 20e of the KRS Act, added by the amendment of 21 November 2025.<br \/>\nIt runs in three scenarios and only the first is harmless.<\/p>\n<div class=\"npl-tw\">\n<table>\n<caption class=\"npl-cap\">Table 7. What happens to PKD codes after 31.12.2026 under art. 20e of the KRS Act.<\/caption>\n<thead>\n<tr>\n<th>Situation<\/th>\n<th>What the system does<\/th>\n<th>What it costs you<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Exactly one new code matches the old one<\/td>\n<td>replaces it automatically<\/td>\n<td>nothing<\/td>\n<\/tr>\n<tr>\n<td>Several codes match<\/td>\n<td>picks one following GUS guidance<\/td>\n<td>the register shows the wrong business profile<\/td>\n<\/tr>\n<tr>\n<td>No single match exists<\/td>\n<td>deletes the objects clause from the register<\/td>\n<td>a company in the KRS with no stated objects<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<figure><img loading=\"lazy\" decoding=\"async\" src=\"\/wp-content\/uploads\/2026\/09\/pkd-2025-termin-31-grudnia-2026-en.webp\" alt=\"Three scenarios for the automatic replacement of PKD codes in the KRS after 31 December 2026\" width=\"1200\" height=\"517\" \/><figcaption>Figure 4. The countdown and the three scenarios under art. 20e of the KRS Act. Counted from 8 September 2026.<\/figcaption><\/figure>\n<p>One sentence: <strong>automatic reclassification is not a service, it is the state&#8217;s insurance<br \/>\nagainst empty fields, and you do not control the outcome.<\/strong><\/p>\n<p>Why this matters more than it sounds. PKD codes are not read only by statisticians: banks price<br \/>\nonboarding risk by them, customers check whether you are entitled to provide a service,<br \/>\nand grant and tender committees screen applications by them. A company whose objects clause<br \/>\nhas been deleted, or replaced by somebody else&#8217;s code, explains itself to each of them separately.<\/p>\n<p>The good news is financial: <strong>an application limited to bringing the codes into line<br \/>\nwith PKD 2025 is exempt from the court fee<\/strong> \u2014 expressly under art. 20e of the KRS Act.<br \/>\nYou pay only for the preparation, and it makes sense to do it before the end of 2026.<\/p>\n<div class=\"npl-cta\">\n<h3>Let us update your PKD codes before the deadline<\/h3>\n<p>We will read your KRS extract, pick PKD 2025 codes that match what the company actually does,<br \/>\ncheck the articles and file the application. No court fee applies.<\/p>\n<p><button class=\"npl-btn npl-btn--primary npl-open\" type=\"button\" data-src=\"mid\">Find your route in 2 minutes \u2192<\/button><\/p>\n<div class=\"npl-msgr\" style=\"margin-top: 10px;\"><!-- TODO-PHONE --><br \/>\n<a class=\"npl-tg\" href=\"https:\/\/t.me\/legal2legal\" target=\"_blank\" rel=\"noopener\" data-msgr=\"telegram\">Telegram<\/a><br \/>\n<a class=\"npl-wa\" href=\"https:\/\/wa.me\/48720740429\" target=\"_blank\" rel=\"noopener\" data-msgr=\"whatsapp\">WhatsApp<\/a><\/div>\n<\/div>\n<h2 id=\"h-posle\">After the KRS entry: CRBR, NIP-8 and the bank<\/h2>\n<p>The entry closes the court procedure but not the company&#8217;s obligations. Some data travels<br \/>\nfrom the KRS to other registers automatically, some does not \u2014 and the second half is where<br \/>\ncompanies lose money.<\/p>\n<p>Transferred automatically from the KRS to the Central Register of Entities, to REGON and through<br \/>\nthem to ZUS: the name, the seat and address, the objects and the composition of the governing<br \/>\nbodies. Everything else \u2014 the so-called supplementary data \u2014 is filed separately.<\/p>\n<div class=\"npl-tw\">\n<table>\n<caption class=\"npl-cap\">Table 8. What changed in the KRS versus what else to update. Deadlines as at September 2026.<\/caption>\n<thead>\n<tr>\n<th>What changed in the KRS<\/th>\n<th>What else you must do<\/th>\n<th>Deadline<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Shareholders or ownership structure<\/td>\n<td>update the CRBR<\/td>\n<td>14 days from the entry, Saturdays and public holidays excluded<\/td>\n<\/tr>\n<tr>\n<td>Composition of the board<\/td>\n<td>update the CRBR, replace the bank signature card<\/td>\n<td>14 days \/ per the bank&#8217;s rules<\/td>\n<\/tr>\n<tr>\n<td>Address or registered seat<\/td>\n<td>file NIP-8 with the business addresses, notify counterparties<\/td>\n<td>7 days<\/td>\n<\/tr>\n<tr>\n<td>New bank account<\/td>\n<td>file NIP-8, otherwise the account stays off the white list<\/td>\n<td>7 days<\/td>\n<\/tr>\n<tr>\n<td>Company name<\/td>\n<td>reissue invoices and contracts, notify the bank and ZUS<\/td>\n<td>no formal deadline<\/td>\n<\/tr>\n<tr>\n<td>PKD codes<\/td>\n<td>check REGON and any licences still match<\/td>\n<td>no formal deadline<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>The CRBR deadline is 14 days from the date the change is entered in the KRS, and Saturdays<br \/>\nand statutory public holidays do not count towards it (art. 60 of the Polish AML Act).<br \/>\nThe penalty for missing it runs to PLN 1,000,000, and that is not a theoretical figure:<br \/>\ndecisions imposing it are published.<\/p>\n<p>The <strong>bia\u0142a lista podatnik\u00f3w VAT<\/strong> deserves its own note. A bank account not<br \/>\nreported to the tax office on form NIP-8 never reaches that register, and a payment above<br \/>\nPLN 15,000 to an account outside it costs your customer the right to deduct it as a cost.<br \/>\nLarge counterparties check this before every transfer.<\/p>\n<h2 id=\"h-sankcii\">What happens if you miss the deadline<\/h2>\n<p>Nothing happens automatically. The registry court first opens enforcement proceedings<br \/>\n(post\u0119powanie przymuszaj\u0105ce): it summons you to file within seven days on pain of a fine \u2014<br \/>\nart. 24 of the KRS Act.<\/p>\n<div class=\"npl-tw\">\n<table>\n<caption class=\"npl-cap\">Table 9. The sequence of sanctions for not filing. Rules as at September 2026.<\/caption>\n<thead>\n<tr>\n<th>Stage<\/th>\n<th>What happens<\/th>\n<th>What it costs<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1. Court summons<\/td>\n<td>a demand to file within 7 days<\/td>\n<td>PLN 0, but the clock is running<\/td>\n<\/tr>\n<tr>\n<td>2. Fine<\/td>\n<td>imposed on board members, and repeatable<\/td>\n<td>up to PLN 15,000 per instance<\/td>\n<\/tr>\n<tr>\n<td>3. Repeated fines<\/td>\n<td>the court keeps imposing them until you comply<\/td>\n<td>up to PLN 1,000,000 in total<\/td>\n<\/tr>\n<tr>\n<td>4. Dissolution without liquidation<\/td>\n<td>the court may dissolve the company and strike it off<\/td>\n<td>loss of the company<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<figure><img loading=\"lazy\" decoding=\"async\" src=\"\/wp-content\/uploads\/2026\/09\/sankcje-za-brak-zgloszenia-zmian-w-krs-en.webp\" alt=\"Ladder of sanctions for failing to file KRS changes: summons, fine of PLN 15,000 and PLN 1,000,000\" width=\"1200\" height=\"530\" \/><figcaption>Figure 5. Sanctions arrive in steps, not all at once. Rules as at September 2026.<\/figcaption><\/figure>\n<p>The ceilings come from art. 1052 of the Code of Civil Procedure, to which the KRS Act refers.<br \/>\nThe fine falls on board members personally, not on the company, and is not deductible<br \/>\nas a company cost.<\/p>\n<p>The more common damage is not the fine but the deal that stalls. An out-of-date KRS extract<br \/>\nblocks account opening, licensing, tender participation and any notarial transaction.<br \/>\nIt is also what your counterparties across the EU see: the KRS is connected to the European<br \/>\nBusiness Registers Interconnection System, so a stale entry is visible well beyond Poland.<\/p>\n<h2 id=\"h-podpis\">Signing from abroad: which electronic signatures Poland accepts<\/h2>\n<p>KRS applications are signed electronically \u2014 there is no paper signature in the system at all.<br \/>\nFor a director who lives outside Poland this is the first practical hurdle, and the rules<br \/>\nare more generous than most people expect.<\/p>\n<p><strong>A qualified electronic signature issued by any trust service provider in the European<br \/>\nUnion works in both S24 and PRS.<\/strong> That is the direct effect of the eIDAS Regulation:<br \/>\nan Estonian ID-card signature, an Italian firma digitale, a Spanish FNMT certificate or a German<br \/>\nqualified signature are all recognised in Poland without any additional step. You do not need<br \/>\na Polish provider and you do not need a PESEL number.<\/p>\n<p><strong>Signatures issued outside the European Union are not accepted.<\/strong> That includes<br \/>\nUkrainian qualified signatures and Diia, and it also includes the widely used commercial<br \/>\ne-signature platforms that are not qualified trust services \u2014 a DocuSign or Adobe Sign envelope<br \/>\nhas no standing in the register whatsoever.<\/p>\n<div class=\"npl-tw\">\n<table>\n<caption class=\"npl-cap\">Table 10. What you can sign a KRS application with. September 2026.<\/caption>\n<thead>\n<tr>\n<th>Tool<\/th>\n<th>PESEL needed<\/th>\n<th>Cost<\/th>\n<th>Where it works<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Qualified signature from an EU provider<\/td>\n<td>no<\/td>\n<td>from PLN 239 net per year<\/td>\n<td>the whole EU under eIDAS, including S24 and PRS<\/td>\n<\/tr>\n<tr>\n<td>Profil zaufany<\/td>\n<td>yes, mandatory<\/td>\n<td>free, valid 3 years<\/td>\n<td>Polish public systems, S24 and PRS<\/td>\n<\/tr>\n<tr>\n<td>Podpis osobisty (Polish e-ID)<\/td>\n<td>yes, plus a Polish ID card<\/td>\n<td>free<\/td>\n<td>Polish public systems<\/td>\n<\/tr>\n<tr>\n<td>Non-EU signatures, DocuSign and similar<\/td>\n<td>\u2014<\/td>\n<td>\u2014<\/td>\n<td><strong>not accepted<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>&nbsp;<\/p>\n<p>One sentence: <strong>if your director already holds a qualified signature from any EU member<br \/>\nstate, nothing else is needed; if not, the cheapest path is a Polish qualified certificate<br \/>\nissued remotely after a video identification.<\/strong><\/p>\n<p>The third option is a notarial power of attorney authorising our representative in Poland<br \/>\nto sign and file. It is the usual answer for directors in countries where a qualified<br \/>\ncertificate is not obtainable, and it requires a sworn translation into Polish.<\/p>\n<h2 id=\"h-dokumenty\">Foreign documents: apostille, sworn translation and what the court asks for<\/h2>\n<p>Most KRS changes need no foreign documents at all. A board change, an address change<br \/>\nor a PKD update is filed on Polish-language resolutions signed electronically, and nothing<br \/>\ncrosses a border.<\/p>\n<p>Documents appear when a <strong>foreign company<\/strong> becomes or ceases to be a shareholder,<br \/>\nor when someone signs by power of attorney. Then two rules apply, in this order.<\/p>\n<ol class=\"npl-list\">\n<li><strong>Legalisation first.<\/strong> A corporate extract or a power of attorney issued<br \/>\noutside Poland carries an apostille under the 1961 Hague Convention. Some countries are<br \/>\ncovered by bilateral legal-assistance treaties that remove the apostille requirement \u2014<br \/>\nUkraine among them \u2014 but that has to be checked case by case, not assumed.<\/li>\n<li><strong>Sworn translation second.<\/strong> The document <em>and<\/em> the apostille are<br \/>\ntranslated into Polish by a sworn translator entered on the Polish Ministry of Justice list.<br \/>\nA translation certified by a notary abroad is frequently refused.<\/li>\n<\/ol>\n<p><strong>The order matters and reversing it costs a second translation.<\/strong> Translate first<br \/>\nand the apostille arrives untranslated, and the court returns the set. Budget PLN 250\u2013400<br \/>\nper document for the sworn translation and order two copies at once: the second is markedly<br \/>\ncheaper than the first, and institutions keep the original.<\/p>\n<p>One question we are asked constantly: no, EU membership does not exempt corporate documents<br \/>\nfrom the apostille. The EU regulation that removes legalisation covers civil-status and similar<br \/>\npublic documents, not commercial register extracts.<\/p>\n<h2 id=\"h-oshibki\">Common mistakes when filing yourself<\/h2>\n<p>The list is drawn from applications brought to us after a return or a court notice.<br \/>\nAll five cost time, and two of them cost money.<\/p>\n<div class=\"npl-tw\">\n<table>\n<caption class=\"npl-cap\">Table 11. The mistake and its price.<\/caption>\n<thead>\n<tr>\n<th>Mistake<\/th>\n<th>Consequence<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>The resolution was passed by the wrong body<\/td>\n<td>application returned, the procedure starts again<\/td>\n<\/tr>\n<tr>\n<td>Filed without paying the court fee<\/td>\n<td>returned without a notice to cure, the filing date is lost<\/td>\n<\/tr>\n<tr>\n<td>Articles amended more than 6 months before filing<\/td>\n<td>the resolution is ineffective, the notary is paid twice<\/td>\n<\/tr>\n<tr>\n<td>KRS updated, CRBR forgotten<\/td>\n<td>exposure to a fine of up to PLN 1,000,000<\/td>\n<\/tr>\n<tr>\n<td>Signed with a non-EU or non-qualified signature<\/td>\n<td>the system rejects the file and the deadline runs out<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>The wrong body.<\/strong> An address change within the city is the board&#8217;s competence,<br \/>\nyet we regularly receive minutes of a shareholders&#8217; meeting \u2014 and the reverse: a change<br \/>\nof registered seat resolved by the board, although it amends the articles. The court returns<br \/>\nboth.<\/p>\n<p><strong>The unpaid fee.<\/strong> An application filed without payment, or with errors<br \/>\nin the form, is returned <em>without any notice to cure the defects<\/em>. The good news:<br \/>\nre-filing within 7 days of service of the return order preserves the original filing date.<br \/>\nThe bad news: almost nobody notices those seven days.<\/p>\n<p><strong>The six-month lapse.<\/strong> The most expensive of the five: the notarial deed<br \/>\nhas to be commissioned again, PLN 800\u20131200 on top of what you have already spent.<\/p>\n<p><strong>The forgotten CRBR.<\/strong> The reasoning &#8220;the change is filed, so we are done&#8221; costs<br \/>\nmore than everything else combined. The CRBR is a separate register with its own deadline<br \/>\nand its own penalty.<\/p>\n<p><strong>The wrong signature.<\/strong> The file is simply not accepted, while the signatory<br \/>\nbelieves the application has gone in. Check the certificate before the seven days start running.<\/p>\n<p>From our own files: two thirds of the cases that reach us after a self-filing are not difficult<br \/>\nlegal questions at all, but a mismatch between the wording of the resolution and the data<br \/>\nin the form. The court compares them literally: if the resolution says &#8220;ul. Prosta 51 lok. 12&#8221;<br \/>\nand the form says &#8220;ul. Prosta 51\/12&#8221;, the application comes back. We reconcile both documents<br \/>\nbefore filing.<\/p>\n<h2 id=\"h-kak\">How we work and what it costs<\/h2>\n<p>napolshu.com has been handling KRS changes since 2001, from a single board member to a complete<br \/>\nrestructuring of ownership. Most of our clients are companies whose shareholders and directors<br \/>\nsit outside Poland.<\/p>\n<ol class=\"npl-list\">\n<li><strong>We read the KRS extract.<\/strong> We establish what exactly changes, which body<br \/>\nresolves it and whether S24 is open to you. One working day.<\/li>\n<li><strong>We prepare the documents.<\/strong> Resolution, consents, shareholder list and,<br \/>\nwhere needed, draft amendments to the articles and a notary appointment.<\/li>\n<li><strong>We file<\/strong> through S24 or PRS and pay the court fee.<\/li>\n<li><strong>We run the case to the entry.<\/strong> We answer court notices, cure defects and,<br \/>\nafter a return, re-file within seven days so the original date holds.<\/li>\n<li><strong>We close the loose ends.<\/strong> We remind you about the CRBR, NIP-8 and the bank,<br \/>\nand send a fresh KRS extract.<\/li>\n<\/ol>\n<div class=\"npl-tw\">\n<table>\n<caption class=\"npl-cap\">Table 12. Our fees, September 2026.<\/caption>\n<thead>\n<tr>\n<th>Option<\/th>\n<th>What it covers<\/th>\n<th>Price<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Changes online, S24<\/td>\n<td>preparation, filing, PLN 200 court fee<\/td>\n<td><s>PLN 1200<\/s> <strong>PLN 950<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Changes via PRS and a notary<\/td>\n<td>preparation, notary coordination, filing<\/td>\n<td><s>PLN 1300<\/s> <strong>PLN 1200<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Updating PKD codes to 2025<\/td>\n<td>code selection, articles check, filing<\/td>\n<td><strong>PLN 950<\/strong>, no court fee<\/td>\n<\/tr>\n<tr>\n<td>Notarial fees<\/td>\n<td>paid separately at the notary&#8217;s tariff<\/td>\n<td>PLN 800\u20131200<\/td>\n<\/tr>\n<tr>\n<td>Sworn translation<\/td>\n<td>for foreign shareholders and directors<\/td>\n<td>PLN 250\u2013400<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"npl-cta\">\n<h3>Tell us what needs to change<\/h3>\n<p>Answer four questions and we will show you which route your change takes, how long it runs<br \/>\nand what it costs. If the case is unusual, a lawyer will look at it by hand.<\/p>\n<p><button class=\"npl-btn npl-btn--primary npl-open\" type=\"button\" data-src=\"bottom\">Find your route in 2 minutes \u2192<\/button><\/p>\n<div class=\"npl-msgr\" style=\"margin-top: 10px;\"><!-- TODO-PHONE --><br \/>\n<a class=\"npl-tg\" href=\"https:\/\/t.me\/legal2legal\" target=\"_blank\" rel=\"noopener\" data-msgr=\"telegram\">Telegram<\/a><br \/>\n<a class=\"npl-wa\" href=\"https:\/\/wa.me\/48720740429\" target=\"_blank\" rel=\"noopener\" data-msgr=\"whatsapp\">WhatsApp<\/a><\/div>\n<\/div>\n<h2 id=\"h-dalshe\">Further reading<\/h2>\n<ul class=\"npl-next\">\n<li>Apostille and legalisation for Poland \u2014 the order of steps and what a sworn translation costs<\/li>\n<li><a href=\"https:\/\/napolshu.com\/en\/account-poland-bank\/\">A corporate bank account in Poland<\/a> \u2014 what the bank asks for after a board change<\/li>\n<li><a href=\"https:\/\/napolshu.com\/en\/\">Company formation in Poland<\/a> \u2014 when a new structure is simpler than a rebuild<\/li>\n<\/ul>\n<h2 id=\"h-faq\">Frequently asked questions<\/h2>\n<details class=\"npl-faq\">\n<summary>What does a KRS change cost in 2026?<\/summary>\n<div>\n<p>The court fee is PLN 250 when filing through the Portal Rejestr\u00f3w S\u0105dowych<br \/>\nand PLN 200 through S24 using a model resolution. The separate charge for the Monitor<br \/>\nS\u0105dowy i Gospodarczy announcement was abolished on 29 November 2025. Our fee starts<br \/>\nat PLN 950 including the court fee.<\/p>\n<\/div>\n<\/details>\n<details class=\"npl-faq\">\n<summary>Can I sign the application with my own country&#8217;s electronic signature?<\/summary>\n<div>\n<p>If it is a qualified electronic signature issued in an EU member state, yes \u2014<br \/>\neIDAS makes it valid in Poland, in both S24 and PRS, with no PESEL number required.<br \/>\nSignatures issued outside the EU are not accepted, and neither are ordinary e-signature<br \/>\nplatforms such as DocuSign, which are not qualified trust services.<\/p>\n<\/div>\n<\/details>\n<details class=\"npl-faq\">\n<summary>How long does the court take to register a change?<\/summary>\n<div>\n<p>Under art. 20a of the KRS Act the court should review an application within 7 days,<br \/>\nand within one day for S24 filings. The period is directory: in practice entries are made<br \/>\nbetween five working days and two and a half months. Cases involving board members from<br \/>\noutside the EU take longer because of the criminal record check.<\/p>\n<\/div>\n<\/details>\n<details class=\"npl-faq\">\n<summary>Can KRS changes be handled without travelling to Poland?<\/summary>\n<div>\n<p>Yes. Applications are filed electronically only and personal presence is never required.<br \/>\nYou need a qualified electronic signature or a profil zaufany. A trip is relevant only when<br \/>\nthe change requires a notarial deed, and even then it can be done under a notarial power<br \/>\nof attorney.<\/p>\n<\/div>\n<\/details>\n<details class=\"npl-faq\">\n<summary>What happens if I miss the seven-day deadline?<\/summary>\n<div>\n<p>The registry court opens enforcement proceedings and summons you to file under threat<br \/>\nof a fine, under art. 24 of the KRS Act. The fine is imposed on board members personally,<br \/>\nup to PLN 15,000 at a time and up to PLN 1,000,000 in total. In the last resort the court<br \/>\nmay dissolve the company without liquidation.<\/p>\n<\/div>\n<\/details>\n<details class=\"npl-faq\">\n<summary>Why can&#8217;t I use S24 if the articles were amended before a notary?<\/summary>\n<div>\n<p>S24 only works with documents built from its own templates. Once the articles have been<br \/>\namended by notarial deed they are no longer template articles, and every later filing goes<br \/>\nthrough the Portal Rejestr\u00f3w S\u0105dowych. There is no way back into S24.<\/p>\n<\/div>\n<\/details>\n<details class=\"npl-faq\">\n<summary>Do PKD codes have to be updated before the end of 2026?<\/summary>\n<div>\n<p>There is no formal obligation to file, but PKD 2007 codes are valid in the KRS only<br \/>\nuntil 31 December 2026. From 1 January 2027 the system replaces them under art. 20e<br \/>\nof the KRS Act, and where no single match exists it deletes the objects clause from<br \/>\nthe register. A voluntary update carries no court fee.<\/p>\n<\/div>\n<\/details>\n<details class=\"npl-faq\">\n<summary>Does anything have to be filed with the CRBR after a KRS change?<\/summary>\n<div>\n<p>Yes, if the change touched the beneficial owners: shareholders, ownership structure<br \/>\nor the composition of the board. The deadline is 14 days from the date of the KRS entry,<br \/>\nwith Saturdays and statutory public holidays excluded. The penalty for missing it reaches<br \/>\nPLN 1,000,000.<\/p>\n<\/div>\n<\/details>\n<details class=\"npl-faq\">\n<summary>The court returned my application \u2014 what now?<\/summary>\n<div>\n<p>An application with errors or without payment is returned without any notice to cure<br \/>\nthe defects. Re-filing within 7 days of service of the return order takes effect from<br \/>\nthe original filing date, so the statutory deadline counts as met. Defects raised by a court<br \/>\nnotice can only be cured through the Portal Rejestr\u00f3w S\u0105dowych.<\/p>\n<\/div>\n<\/details>\n<div class=\"npl-disc\">\n<p>This material is for information only and does not replace individual legal advice.<br \/>\nThe rules and fees are stated as at <strong>September 2026<\/strong>.<\/p>\n<p>Author: Marta Kowalik, lawyer at napolshu.com. Verified on 8 September 2026.<br \/>\nSources: ustawa o Krajowym Rejestrze S\u0105dowym, ustawa o kosztach s\u0105dowych w sprawach<br \/>\ncywilnych, Kodeks sp\u00f3\u0142ek handlowych, the Ministry of Justice fee schedule,<br \/>\nRegulation (EU) No 910\/2014 (eIDAS).<\/p>\n<\/div>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>Seven days to file, PLN 250 via PRS and PLN 200 via S24, the MSiG charge abolished on 29.11.2025. 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