- Entities, listed to the entrepreneur of KRS’s (National Court Register) register, which do not prepare financial statements consistent to MSR (International Accounting Standards), send e-Statements via software, which is shared by Ministerstwo Sprawiedliwości (Ministry of Justice).
- Taxpayers of income tax from natural persons, taht lead account books, obligate to create financial statements, should use an application, which will be made shared by Head of National Tax Administration.
Translated by Stanisław Anioła