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/ Law in Poland

Current fees before the KRS

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Date07 Aug 2014
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Commercial companies, as they register in the KRS (National Court Register – Krajowy Rejestr Sądowy), or as they notify changes, need to remember to appropriately pay for their application. From 30th May, 2014 registering changes with KRS is now cheaper by PLN 150.

Court fee and fee for the notification in MSiG (Court and Business Journal – Monitor Sądowy i Gospodarczy)

Every commercial company, as an entity subject to registering in the KRS, is obliged to bear the costs of registry proceedings (art. 6948 § 1 of the Code of Civil Procedure, Journal of Laws of 2014, item 101, as amended). This new Act on KRS requires that, when filing an application for entry into the register, the applicant pays a court fee, and if the entry is subject to notification – also the fee for notification in the court and Business Journal.

Entries into the register of entrepreneurs are, for the most part, subject to obligatory notification in the journal.

New regulation regarding the MSiG

On 30th May 2014, a new regulation from the Minister of Justice on the publishing and distribution of the MSiG, came into force. According to that regulation, fees applicable to the notification of the first entry have been levelled with fees applicable to subsequent entries. Up to that point, the first notification was subject to a fee of 100 PLN, while subsequent notifications – a fee of 250 PLN was applied. Currently, the fee for placing a notice or an announcement on the entry to the KRS in the journal, is fixed and in the amount of 100 PLN. It is applicable irrespective whether it is the first or a subsequent entry.

The new regulation did not change, however, the rules on paying the fees for notifying entries to the KRS in the MSiG did. The central KRS information, directly after it makes entries to the KRS which are subject to notification in the journal, takes actions in order to notify them. Fees for the notification of entry are paid in advance, to the bank account of the district court that receives the application for entry (§4 and §7 clause 1 of the regulation).

This means that, just like according to the regulation previously in force, the fee for entry into KRS and for the notification in the MSiG, should be paid to the bank account or at the cash desk in the court where there is a Business Division of the KRS, at which the application is addressed. A confirmation of payment needs to be attached to the application.

Types of matters regarding commercial companies subject to KRS Amount of the court fee before the KRS Total fee (together with the fee for notification in the MSiG) in KRS proceedings
Application for registering a company (partnership/commercial company) 500 PLN 600 PLN
Application for changing the entity’s data in the register of entrepreneurs 250 PLN 350 PLN (exceptions to this rule are mentioned in the text)
Application for removal from the register of entrepreneurs 300 PLN 400 PLN
Application regarding the submission of a financial statement in the KRS 40 PLN 140 PLN

Source: Gazeta Podatkowa of 3rd July, 2014

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