Obtaining companies register extract in Poland: procedure

The Polish National Court Register (KRS) is the primary official source for establishing who controls a Polish company, who sits on its management board, and what the shareholder structure looks like. Control questions — who can bind the entity, who holds the shares, what restrictions apply — are answered at the registry level before any other source is consulted.

Poland operates a two-layer disclosure system. The KRS covers the majority of commercial entities. The Central Register and Information on Economic Activity (CEIDG) covers sole traders. For cross-border verification purposes, the KRS is the relevant instrument.

What the KRS extract contains

The KRS extract (odpis z KRS) is issued in two forms: a current extract (odpis aktualny) and a full extract (odpis pełny). The current extract shows the present state of all registered data. The full extract shows every entry ever made, including historical changes to shareholders, directors, and capital.

For control verification, the full extract is the operative document. It shows:

• The management board (zarząd): names, appointment dates, and representation rules — whether single or joint signature is required
• The supervisory board (rada nadzorcza), where the entity's articles require one
• Shareholders (wspólnicy) for limited liability companies (sp. z o.o.), with share values and percentages
• Registered capital (kapitał zakładowy) and any paid-in amount
• Registered seat and correspondence address
• Court-appointed administrators, receivers, or liquidators, if any
• Pending insolvency or restructuring proceedings registered at the time of retrieval

For joint-stock companies (spółka akcyjna), the shareholder register is not held at the KRS. Shares may be registered or bearer. Bearer shares were abolished for public companies; for non-public joint-stock companies, a shareholder register is maintained by the company itself or a licensed entity. The KRS extract for an SA will not list individual shareholders.

Source: Krajowy Rejestr Sądowy (KRS) · extracted 2026-09-15

How to order a KRS extract: procedure

The KRS operates an electronic portal at ekrs.ms.gov.pl. Extracts are available in two modes.

Electronic extract (bezpłatny wydruk): A free printout generated from the portal. It carries a QR code for authenticity verification. It is accepted for most commercial and administrative purposes in Poland. No registration is required to generate it.

Certified extract (odpis z opłatą): An officially certified document issued by the court registry. It carries the court seal and is required for use in foreign proceedings, notarial acts, and cross-border due diligence where a certified document is specified. The fee is set by the Ministry of Justice regulation; the exact current tariff is published on the KRS portal and is subject to change.

For a foreign applicant, the procedure involves:

1. Identifying the entity's KRS number (numer KRS). This is the primary identifier. Without it, the search relies on name or NIP (tax identification number), which can return multiple results.
2. Retrieving the current and full extract from the portal.
3. Ordering a certified extract if the downstream use requires one. Certified extracts can be ordered electronically through the portal with payment by card or bank transfer.
4. Obtaining an apostille if the extract is to be used outside Poland in a Hague Convention country. The apostille is issued by the Ministry of Justice. Processing time is set by the ministry and varies.
5. Obtaining a sworn translation if the receiving jurisdiction requires a Polish-language document to be translated.

The KRS portal is in Polish. Navigation, field labels, and document content are in Polish. For a non-Polish-speaking applicant, each step requires either a Polish-language intermediary or a translation layer.

Source: ekrs.ms.gov.pl · extracted 2026-09-15

The Central Register of Beneficial Owners (CRBR)

Poland implemented the CRBR under the Anti-Money Laundering Act (ustawa AML). Entities registered in the KRS are required to disclose their ultimate beneficial owners — individuals holding more than 25% of shares or voting rights, or exercising control by other means.

The CRBR is publicly accessible at crbr.podatki.gov.pl. A search by KRS number or NIP returns the declared beneficial owner, their PESEL number (partially masked), nationality, and the basis of control.

What the CRBR shows and does not show:

The CRBR shows what the obliged entity has declared. It does not independently verify the declaration. If the declared beneficial owner is a nominee, or if the actual control structure differs from the declared one, the CRBR will not reflect that difference. The register records the declaration, not the underlying reality.

Following the Court of Justice of the EU ruling in joined cases C-37/20 and C-601/20, EU member states reviewed public access to UBO registers. Poland's CRBR remained publicly accessible as of the date of this page, but access conditions are subject to legislative change. Reliance on CRBR data for cross-border verification requires confirmation that the access regime has not changed since retrieval.

Source: crbr.podatki.gov.pl · extracted 2026-09-15

Insolvency and restructuring: the KRZ register

Insolvency and restructuring proceedings in Poland are recorded in the National Restructuring and Bankruptcy Register (Krajowy Rejestr Zadłużonych, KRZ), which replaced the Monitor Sądowy i Gospodarczy as the primary publication medium for insolvency notices.

The KRZ is publicly accessible at krz.ms.gov.pl. A search by entity name or KRS number returns pending and concluded insolvency proceedings, restructuring arrangements, and court-appointed administrators.

A negative result in the KRZ does not confirm the absence of a filed application. Proceedings are entered after the court accepts the filing, not at the moment of submission. There is a gap between filing and registration.

Source: krz.ms.gov.pl · extracted 2026-09-15

Filed financial statements

Polish limited liability companies and joint-stock companies are required to file annual financial statements with the KRS. Since 2019, filing is electronic and statements are published in the Financial Documents Repository (Repozytorium Dokumentów Finansowych, RDF), accessible through the KRS portal.

The RDF contains balance sheets, profit and loss accounts, and auditor reports (where audit is required). Statements are filed for the preceding financial year; the filing deadline is set by the Accounting Act.

What the filed statements show: the financial position as reported by the entity's management. What they do not show: off-balance-sheet exposures, related-party transactions not disclosed in the notes, or any restatement not yet filed.

For entities that have not filed within the statutory period, the KRS may initiate enforcement proceedings. A missing statement is itself a signal, not a gap in the register.

Source: KRS Repozytorium Dokumentów Finansowych · extracted 2026-09-15

The limit of what the sources allow

The KRS extract establishes the registered control structure at the moment of retrieval. It does not establish actual control.

The following are not visible from KRS data alone:

• Shareholders' agreements (umowy wspólników) that restrict or redirect voting rights. These are private contracts and are not filed with the KRS.
• Pledge agreements (zastawy) over shares, which may transfer voting rights to the pledgee. Pledges over shares in an sp. z o.o. are recorded in the share register held by the company, not in the KRS.
• Trust or nominee arrangements sitting above the registered shareholder layer.
• Powers of attorney granting third parties authority to act on behalf of directors or shareholders. These are not systematically filed.
• Any change in control that has occurred but has not yet been registered. The KRS reflects filings, not events. There is a statutory period for filing changes; during that period, the register may not reflect the current state.

For a joint-stock company (SA), the shareholder layer is entirely outside the KRS. The company's own share register, or the register maintained by a licensed entity, is the source — and it is not publicly accessible.

The CRBR ceiling is the declaration. Where the declared beneficial owner is itself a legal entity, the chain continues upward. The CRBR does not automatically trace multi-tier structures; each layer requires a separate inquiry.

The KRZ ceiling is the registered proceeding. A filed but unregistered application is not visible.

These limits are stated before any order is placed. The report will name the point at which the chain stops and the reason it stops.

Where the sources disagree

KRS data and CRBR data can diverge. A shareholder change registered in the KRS may not yet be reflected in the CRBR if the obliged entity has not updated its declaration within the statutory period (seven days from the change). The reverse is also possible: a CRBR declaration may name a beneficial owner whose shareholding is not visible at the KRS level because the chain passes through a foreign entity.

Where divergence is identified, it is reported as a finding, not resolved by choosing one source over the other. The divergence itself is the result.

Scope and fixed price

Payment is arranged after the request is submitted. The price is fixed for the scope stated. Work outside that scope is quoted separately.

FAQ

What is the difference between a current extract and a full extract from the KRS? The current extract (odpis aktualny) shows the present state of all registered data. The full extract (odpis pełny) shows every entry ever made, including historical changes to shareholders, directors, and capital. For control verification across a transaction, the full extract is the operative document.

Does the KRS extract show who actually controls the company? The extract shows the registered control structure: named shareholders with share values, management board members, and representation rules. It does not show shareholders' agreements, share pledges, or nominee arrangements. Actual control may differ from registered control. The report states where the registered chain ends and what lies outside it.

Is the KRS publicly accessible without registration? Current registration data and filed documents are accessible through the KRS portal without registration. Certified extracts require a formal order and payment of the court fee. The portal is in Polish.

How long does it take to obtain a certified extract? Electronic certified extracts are typically available within one to two business days through the portal. Apostille processing time is set by the Ministry of Justice and varies. Sworn translation timelines depend on the translator and language pair.

What does the CRBR show for a company with a foreign parent? The CRBR shows the declared beneficial owner. If the declared owner is a foreign legal entity, the CRBR entry will reflect that entity as the owner. Tracing the chain above that entity requires a separate inquiry in the relevant foreign jurisdiction. The Extended tier includes multi-tier tracing where the sources in those jurisdictions allow it.

What if the company has not filed financial statements? A missing statement is visible in the RDF as an absence. The KRS may have initiated enforcement proceedings, which would appear in the KRS record. A missing statement is reported as a finding.

Sources:

• Krajowy Rejestr Sądowy (KRS) — https://ekrs.ms.gov.pl — extracted 2026-09-15
• Centralny Rejestr Beneficjentów Rzeczywistych (CRBR) — https://crbr.podatki.gov.pl — extracted 2026-09-15
• Krajowy Rejestr Zadłużonych (KRZ) — https://krz.ms.gov.pl — extracted 2026-09-15
• KRS Repozytorium Dokumentów Finansowych (RDF) — https://ekrs.ms.gov.pl — extracted 2026-09-15

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Disclaimer: This report is a factual compilation from official registers and public sources. It is provided for informational purposes only, does not constitute legal advice, and contains no legal qualification of the facts established. VLO Law Firm assumes no liability for actions taken or not taken based on this material. For advice regarding your particular situation, please contact info@vlolawfirm.com.

Author: Katharina Berg — Partner, Central Europe, VLO Law Firm