There has entered into force new law in Poland according to which all companies in Poland will be obliged to file their financial statements in electronic form. The companies whose management board is composed only of foreigners need to be at guard, because according to new provisions, if a management board consists only of foreigners, the person who represents the company will be obliged to apply for and be assigned with the Polish Resident Identification Number. If such a number is not assigned, the financial statement will have to be submitted to the Court Register by a proxy.