Czy muszę się rejestrować w Centralnym Rejestrze Beneficjentów Rzeczywistych? Do kiedy mam na to termin? Co to Rejestr Beneficjentów Rzeczywistych? Co jak się nie zarejestruję? Dlaczego rząd nakłada na nas kolejne obowiązki? Na te i inne pytania odpowiadam w poniższym artykule. Miłej lektury.
Czym jest Rejestr Beneficjentów Rzeczywistych i kogo dotyczy?
Od 13 października 2019 r. w Polsce działa Centralny Rejestr Beneficjentów Rzeczywistych. To system teleinformatyczny, którego zadaniem jest przetwarzanie danych o tym kto tak naprawdę „pociąga za sznurki” w polskich spółkach. Niemal wszystkie firmy w Polsce mają obowiązek zgłoszenia się do tego rejestru. Mówiąc firmy, chodzi przede wszystkim głównie o spółki jawne, komandytowe, komandytowo-akcyjne, z ograniczoną odpowiedzialnością i akcyjne niezależnie od ich rozmiaru. Także jeśli jesteś wspólnikiem albo zarządzasz taką spółką – masz obowiązek rejestracji w Rejestrze.
Jeśli chcesz się dowiedzieć czy Twoja firma powinna zostać zgłoszona do rejestru – napisz do nas poprzez formularz kontaktowy.
Do kiedy muszę zgłosić swoja firmę?
Tu akurat sprawa jest mniej więcej prosta, ponieważ istnieją trzy terminy zgłoszeń:
- dla firm utworzonych do 13 października 2019 r. termin na zgłoszenie to 13 kwietnia 2020 r. (wydłużony w dziwny sposób do lipca 2020 r. – o tym poniżej);
- dla firm utworzonych po tej dacie termin na zgłoszenie to 7 dni od wpisu do KRS;
- dla firm istniejących, w których zmienia się skład osobowy termin na zgłoszenie to 7 dni od zmiany.
PRZYKŁAD 1: Spółka jawna założona w styczniu 2020 r. Wpisana do KRS 15 stycznia 2020 r. Termin zgłoszenia do CRBR upływa 22 stycznia 2020 r.
PRZYKŁAD 2: Spółka z ograniczoną odpowiedzialnością założona w 2017 r. Termin zgłoszenia do CRBR upływa 13 kwietnia 2020 r. (teraz do lipca 2020), ale jeżeli 15 lutego 2020 r. zmieniła swojego większościowego wspólnika, termin zgłoszenia do CRBR upływa 17 lutego 2020 r.
Tak właściwie kto kogo zgłasza?
Obowiązek zgłoszenia spoczywa na samej spółce, więc odpowiedzialnymi za to są członkowie zarządu (w spółce z o.o. i akcyjnej) lub wspólnicy reprezentujący spółkę (w pozostałych przypadkach).
Zgłoszeni mają zostać jednak wspólnicy posiadający co najmniej 25% udziałów w spółce, wywiera decydujący wpływ na tę spółkę lub sprawuje w niej funkcje kierownicze.
Co mi grozi za niedopełnienie obowiązku?
Niestety, ustawodawca postanowił dodatkowo nałożyć kary na wszystkich, którzy nie dopełnią tego obowiązku w terminie wskazanym w ustawie w wysokości 1.000.000 zł. Jako, że takie pieniądze można zagospodarować w sposób dalece korzystniejszy dla spółki – dobrze byłoby tego dopilnować i dokonać zgłoszenia odpowiednim instytucjom.
Już sama kara daje odpowiedź na pytanie “czy muszę się rejestrować w Centralnym Rejestrze Beneficjentów?”. Powinieneś.
Ja z kolei nie mam wątpliwości, że to dodatkowe utrudnienie dla tysięcy polskich przedsiębiorców. Czy rejestr spełni swój cel i uniemożliwi ukrycie tożsamości w skomplikowanej strukturze osobom, które nie chcą się afiszować? Szczerze w to wątpię.
Epidemia koronawirusa a obowiązek rejestracji w CRBR
Szalejąca globalnie epidemia koronawirusa wpłynęła także na termin zgłoszenia zmian do CRBR. Jak podaje w komunikacie Ministerstwo Finansów – termin na zgłoszenie spółek danych do Centralnego Rejestru Beneficjentów Rzeczywistych został przedłużony do lipca 2020 r.
Z tą zmianą mam kilka problemów:
- na jakiej podstawie została wprowadzona ta zmiana? (terminy na zgłoszenie są w ustawie i właśnie poprzez zmianę ustawy mogą być zmienione);
- co oznacza “do lipca 2020”? – trudno powiedzieć;
- najprawdopodobniej zmiana dotyczy tylko spółek założonych przed 13 października 2019 r., a więc w przypadku pozostałych spółek – terminy nie ulegają wydłużeniu.
Ze smutkiem muszę stwierdzić, że ustawodawca nie tylko co chwila nakłada na przedsiębiorców nowe obowiązki, ale w obliczu międzynarodowego kryzysu, wprowadza “ułatwienia” na łapu capu i tylko sprawy komplikuje.
Potrzebujesz porady w innej sprawie? Sprawdź w czym możemy Ci pomóc.
Jeśli nie wiesz czy też musisz się zarejestrować w CRBR albo potrzebujesz w tym zakresie pomocy – zapraszam serdecznie do mojej kancelarii w Warszawie. Możesz skonsultować się z nami także poprzez formularz kontaktowy, dzwoniąc pod numer 663-775-333 lub pisząc maila: jakub@pragaadwokaci.pl
Pozdrawiam
Jakub Ryzlak
Adwokat Frankowiczów
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