Reporting to GUS

Who Are We?

LFT Advisors is a team of professionals specializing in international business. We bring together lawyers, auditors, accountants, and tax consultants—each stepping in at critical points of a company’s development. Our approach is comprehensive. We deliver tailored solutions that meet specific business needs.

What Do We Do?

We merge legal, financial, and advisory services into a single channel. This minimizes administrative burden and reduces costs. From company formation to licensing and opening bank accounts—we cover it all.

Why do Clients Trust Us?

We don’t offer templates. Every solution is personalized, transparent, and easy to grasp. We dive into each task, support every step of the way, and ensure legal security and business continuity. Our background spans from local startups to cross-border corporate setups. We know tax and legal consulting inside out.

How Do We Work?

  • We start by analyzing goals and the business model.
  • We explore the details and design a working strategy.
  • We handle registration, banking, and licensing.
  • We stay involved throughout the journey, adjusting course as needed.
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Algorithm for preparing the declaration in GUS

1. Receiving the notification from GUS

The Polish Central Statistical Office (GUS) determines which companies are required to submit reports based on business size, industry, and other criteria. If a business is selected, GUS sends a notification:

  • to the email provided during REGON registration;
  • via the ePUAP electronic mailbox;
  • through the GUS portal (a notification will appear on the right side).

Important: Not receiving a letter is not an excuse to relax. You can manually check your obligation on the GUS respondent portal.

2. Registering on the GUS Portal

If the organization or sole proprietor has not previously interacted with GUS, registration is required:

  • Visit the GUS portal (sprawozdawczosc.stat.gov.pl).
  • Choose the authentication method: via ePUAP (state electronic signature, available online); via a qualified signature (e.g., podpis kwalifikowany); via login and password (after approval by the portal admin).

Only authorized persons can gain access, such as the director, owner, or accountant via power of attorney.

3. Checking the list of forms

After logging in, a panel with the individual list of mandatory forms will appear. This list is generated based on the PKD code, business scale, and other parameters. Sample forms include:

DG-1

Data on economic activity;

Z-03

Number of employees and payroll;

K-01

Assets and liabilities balance;

PNT-01

Research and development costs.

Each form includes:

  • code;
  • name;
  • period (month, quarter, year);
  • deadline (usually between the 10th and 20th of the month following the reporting period).

The penalty for submitting reports late ranges from 200 to 5000 zlotys. Providing false information to the Central Statistical Office can result in fines, restrictions on freedom, or imprisonment for up to 2 years.

4. Preparing the data

At this stage, the accountant or consultant collects the necessary information for each form. The list depends on the type of reporting but generally includes:

  • revenue by activity type;
  • payroll, number of employees, and employment by categories;
  • purchases, investments, capital expenditures;
  • remaining value of fixed assets;
  • import/export of goods and services;
  • financial indicators — profits, losses, liabilities;
  • R&D data, licenses, patents (for certain industries).

The data must be precise, in zlotys and units, without rounding. Estimates are not allowed — everything can be verified through accounting records.

5. Filling out the forms on the portal

Forms can be filled out:

  • directly in the browser via the GUS interface;
  • by uploading an XML file if accounting software with form export is used.

During data entry, the system will check:

  • the correctness of the values;
  • required fields;
  • logical consistency between sections (e.g., expenses cannot exceed revenue).

If an error is found, the form will not be sent until corrections are made. There is also an option to save a draft and return to it later.

6. Signing and sending

After successful completion:

  • the form is signed (via ePUAP or qualified signature);
  • then sent through the portal.

Immediately after submission, the status “Wysłane” will appear, and an official submission confirmation (UPO) will be sent to your email. Without an electronic signature, the report is considered not submitted.

7. Storing the confirmation

After submission, it’s important to store:

  • a copy of the form (PDF or XML);
  • the receipt (UPO);
  • the confirmation letter from GUS (if received).

These documents may be needed during audits or disputes. By law, they should be kept for at least 5 years.

8. Monitoring repeated reporting

Most forms are submitted regularly—quarterly or annually. To avoid forgetting:

  • enter the deadlines in the accounting calendar;
  • set reminders (e.g., in Google Calendar);
  • monitor new notifications in the GUS personal account.

GUS may also update the list of forms, especially if legislation changes or the business expands.

Preparation of declaration in GUS: full support from LFT Advisors

GUS (Główny Urząd Statystyczny) is the Central Statistical Office of Poland. All legal entities registered in Poland are required to submit reports to GUS, even if no activity is currently being conducted. Failure to comply with this requirement may lead to fines and audits. LFT Advisors takes care of preparing and submitting all necessary declarations — quickly, accurately, and in full compliance with Polish legislation.

What is included in the service?

Client obligation analysis

Each company has its own reporting form based on its legal structure, number of employees, scale of operations, and industry.
We conduct a preliminary analysis to determine which declarations are mandatory for your company:

  • SP-3, SP-10, F-01/I-01, PNT-01, etc.
  • One-time and periodic reports.
  • Electronic forms or paper formats (depending on the requirements).

Data collection and verification

To eliminate errors and formal discrepancies, we:

  • Check the accuracy of accounting reports.
  • Match data with registers (KRS, REGON, VAT).
  • Translate documentation into Polish if necessary.

Deadline control and notifications

GUS works on a clear schedule — some forms are submitted monthly, others quarterly or annually. We maintain a calendar for clients and notify them in advance about deadlines. No delays, fines, or additional risks.

Representation in GUS

With power of attorney, we can act on behalf of the client, interact with GUS representatives, submit clarifications, supplementary documents, and certificates. This completely eliminates the need for the company’s management to be present.

Preparation and submission of declarations

We handle all technical and legal aspects:

  • We prepare the report in the approved GUS format.
  • Fill out electronic systems or prepare a paper version (depending on the requirements).
  • Submit declarations on time via the GUS electronic platform or through power of attorney.

Who is this especially relevant for?

  • Foreign companies registered in Poland.
  • Crypto projects operating through Polish legal entities.
  • IT companies included in the monitoring of innovative activities.
  • Micro and small businesses without an internal accountant.
  • Businesses preparing for a comprehensive audit or review.

Why is this important?

GUS is not a tax authority, but it is linked to several risks. Errors in reporting or the absence of reports can:

  • Lead to administrative fines.
  • Become grounds for unplanned audits by the tax office.
  • Create issues when applying for subsidies, grants, or accreditation.

Moreover, GUS contributes to the formation of statistical data about the company. Incorrect information can negatively affect the reputation and legal status of the business in the eyes of Polish counterparts and banks.

Why LFT Advisors?

  • Over 270 successfully registered and supported companies.
  • Expertise in international jurisdictions and reporting.
  • Experience in dealing with GUS, KRS, ZUS, and Polish tax authorities.
  • Comprehensive approach: from registration to tax audits.
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A few more important points

We do not just submit forms — we protect the client from mistakes that often occur with accountants who lack experience in Polish jurisdiction. Our lawyers and financial experts monitor every step — from interpreting GUS questions to submitting clarifications in case of discrepancies.

We also offer the option to include this service as part of the comprehensive accounting and legal support for companies in Poland, which reduces costs and simplifies business administration.