According to the provisions of the Polish Commercial Companies Code, the resignation of a person serving on the management board of a capital company constitutes one of the grounds for the expiry of a management board member’s mandate.

The Regulation contains a number of changes concerning its scope, the reporting regime, the implementation timetable, the role of financial institutions and the governance of the system.

Superintendency Resolution introduced modifications related to the electronic issuance of payment receipts and related documents, including changes to credit and debit notes.