Polish Financial Supervision Authority (KNF): regulatory returns

What this page covers

The periodic returns that the Polish Financial Supervision Authority (Komisja Nadzoru Finansowego, KNF; its office is UKNF) lists for the firms it supervises: 80 returns, of which 64 are national (KNF's own or set by Polish law; group names end '(national)') and 16 are EU-harmonised returns that KNF collects or that reach it (group names end '(EU, EBA)', '(EU, EIOPA)', '(EU, ESMA)' or '(EU, ESAs)'). For EU returns this entry records only the Polish facts (filing route and system, KNF's deadlines and its own documents); the templates and EU validation rules are in the library's EBA and EIOPA entries, or with ESMA. Almost all of KNF's reporting material exists only in Polish: the return lists, maps, rules, schemas, forms and pages listed here were read in Polish (official Polish titles are kept in official_name, with plain English names); only the regulator description was read in English. Anchor lists: (1) investment fund companies (TFI), investment funds and funds in liquidation: KNF's reporting map 'Zestawienie obowiązków informacyjnych i formy ich realizacji' version 1.4 (25 June 2025) on sprawozdawczosc.knf.gov.pl, which lists 191 obligations (49 periodic, 142 current); every periodic obligation is covered, grouped by report: the 14 XML reports of the New Reporting System (NSS) and the reports sent as ESPI forms (TFI and fund financial statements, internal control report, capital group information, collective portfolio and foreign fund statements, liquidation information, issuer reports of closed-end funds, the auditor's risk management statement, the AIFMD reports and the annual AIF report); (2) managers of alternative investment companies (ZASI): KNF's list 'Zestawienie obowiązków informacyjnych ZASI i formy ich realizacji' (11 periodic obligations; all covered except the EuVECA and EuSEF annual reports); (3) brokerage houses, brokerage offices, banks under Article 70(2) of the Act on trading in financial instruments, custodian banks and branches of foreign investment firms: KNF's reporting map ('Mapping raportowania', 346 rows, 42 periodic) under the Minister of Finance regulation of 20 September 2024, with the IFD-IFR reporting instruction and the sales activity report page; plus the CSDR Article 9 report from the ESPI page; (4) pension funds and plans: the OFE, DFE and PTE reporting page and its file formats PF, DF, DN and DP, the PPK and PPE reporting pages and rules, and the IKE and IKZE reporting page; (5) insurers: KNF's insurance forms page (KNF-02), the supervision process page (stress tests, monthly and quarterly data) and the Solvency II page; (6) banks: KNF's CRD/CRR bank reporting page, which says banks send their reports to Narodowy Bank Polski (NBP), which passes them to UKNF after a preliminary check; (7) cooperative savings and credit unions (SKOK): the SKOK reporting templates valid from April 2025; (8) payment service providers: the fraud reporting page and the reporting pages for small payment institutions and payment service offices; (9) lending institutions: their reporting page; (10) all financial entities under DORA: KNF's table of DORA reporting forms. Left out: current and event-driven reports (the 142 current obligations in the fund map, the 304 in the investment firm map, ZASI notices, depositaries' CSV reports of valuation and limit breaches, DORA and PSD2 incident reports, limit breach notices of small payment institutions), MiFIR transaction and reference data reporting, data reporting service providers, issuer reports of listed companies (ESPI, ESEF), EuVECA and EuSEF annual reports, the National Association of SKOKs (Kasa Krajowa) package, cooperative banks' own national reporting (banks report through NBP), insurance intermediaries, crowdfunding and crypto-asset firms (no periodic return list found), and EBA returns that KNF's pages do not name for banks (for example ALMM, funding plans, IRRBB, ESG, resolution, remuneration and benchmarking data). The bank returns and the Solvency II returns are recorded thinly: NBP's site refused automated access (403) and KNF's pages do not give their deadlines or file formats. Source

How firms file

• ESPI (Elektroniczny System Przekazywania Informacji, Electronic Information Transmission System)

  KNF's system for sending reports and documents. Investment fund companies, liquidators, managers of alternative investment companies, brokerage houses and other investment firms, banks under Article 70(2), custodian banks and (from 2026) institutions running IKE and IKZE log in as system operators and send ESPI forms to KNF's non-public chanceries (for example DFI, ZAFI, PRDM, PPK); XML or zip files are attached to forms such as PLIKI, IKE_IKZE, TFI_PPKNAV, DM_IF and CSDR_9. A feedback channel returns technical validation results. Access is by written application. Source

• Portal KNF (KNF Portal), with the Data Transmission Application (ATD)

  A free, voluntary system through which supervised entities communicate with KNF about their obligations; access on application or declaration signed with a trusted, personal or qualified electronic signature. General pension fund companies send OFE, DFE and PTE files and PPK reports through its Data Transmission Application (ATD); payment service providers send PSD2 fraud reports through it. Source

• WebService KNF

  A standardised web service (WSDL, SOA) for sending KNF structured files of a defined format and name and receiving feedback; used for the annual PPE information. Source

• CRP communication subsystem (Podsystem Komunikacji CRP), including the DORA Reporting System (SSD)

  KNF's system at crp.knf.gov.pl. Lending institutions send their quarterly and annual reports through its forms; all DORA reports except ICT incidents and cyber threats go through the DORA Reporting System in it. Source

• e-RUP reporting forms

  KNF's online forms at e-rup.knf.gov.pl/sprawozdania for small payment institutions and payment service offices: quarterly, annual and monthly transaction information and limit breach notices. Source

• Aplikacja Sprawozdawcza SNU (Reporting Application)

  KNF's reporting application for insurers; KNF publishes its updates for Windows and Mac on the insurance forms page, and insurers send the PPK NAV and STA reports as attachments to its templates ZU_PPKNAV and ZU_PPKSTA. Source

• NBP SIS (reporting system of Narodowy Bank Polski)

  Banks send their supervisory reports (COREP, FINREP, large exposures and the related packages) to NBP in the SIS system; NBP makes a preliminary check and passes them to UKNF. NBP's site was not read (403). Source

Data the KNF publishes from the returns

• Quarterly net asset value of target-date funds (PPK)

  Firm by firm · Excel

  A quarterly workbook (for example for the end of Q3 2026, published 30 October 2026) with the net asset value of each target-date fund, net assets by managing institution, capital group members and the U ratio. It says the data are compiled from the quarterly reports of the institutions managing the funds. Source

  From: NAV (knf.ppk.nav.005.001.01)

  Reuse: No separate terms on the page; KNF's legal note applies (see the licence block).

• Information on the IKZE market

  Added up across firms · Excel

  Yearly figures on individual retirement security accounts (IKZE) by type of institution, with the list of institutions running them (for example as at 31 December 2025, updated 18 September 2026). The page does not name its source; its rows follow the items of the IKE and IKZE information. Source

  From: IKEIKZE (knf.if.IkeIkze.xsd)

  Reuse: No separate terms on the page; KNF's legal note applies (see the licence block).

• Monthly banking sector data

  Added up across firms · Excel

  Monthly data on the banking sector (for example August 2026, published 9 October 2026). From December 2023 the structure follows changes in banks' mandatory reporting; the liquidity sheet shows LCR data and NSFR data. Time series from January 2018. Source

  From: LCR, NSFR

  Reuse: No separate terms on the page; KNF's legal note applies (see the licence block).

Reuse terms for the KNF's documents

KNF: Nota prawna (legal note) of www.knf.gov.pl and of the reporting site sprawozdawczosc.knf.gov.pl, in Polish only, checked 11 November 2026. In the KNF's words:

Przy wykorzystywaniu materiałów ze strony internetowej KNF wymagane jest podanie źródła wraz z linkiem do serwisu www.knf.gov.pl. [Reporting site, https://sprawozdawczosc.knf.gov.pl/nota-prawna, published 15.12.2023:] Przy wykorzystywaniu materiałów ze strony internetowej KNF wymagane jest podanie źródła wraz z linkiem do strony https://sprawozdawczosc.knf.gov.pl.

Can others share copies?

Unclear.

Conditions

When material from the KNF website is used, give the source with a link to www.knf.gov.pl, or, for material from the reporting site, to https://sprawozdawczosc.knf.gov.pl (translated from the Polish; the main note was last updated on 23 June 2017 and the reporting site's note was published on 15 December 2023). Neither note says whether copies of KNF documents may be shared.

What the library does

Keeps only the link, size and SHA-256 fingerprint of each document. KNF's legal notes ask for the source and a link when its material is used, but do not say whether its documents may be copied and shared. So they are linked with size and SHA-256, not copied.

Notice the KNF's terms ask for: Źródło: Komisja Nadzoru Finansowego, www.knf.gov.pl (https://www.knf.gov.pl) and https://sprawozdawczosc.knf.gov.pl. Source: Polish Financial Supervision Authority (KNF).

What could not be verified

Said plainly, so nobody relies on a fact the sources do not give.

• Narodowy Bank Polski: the request for NBP's legal note (https://nbp.pl/nota-prawna/) failed with HTTP 403 on 2026-11-11, so no nbp.pl page was read. NBP's SIS reporting portal, which KNF says holds the information on banks' reporting, could not be checked: the frequency, deadlines, file format and national checks of the bank returns, and the content of the national solo financial package, are not recorded.
• Bank EU returns: KNF's bank reporting page (updated 28 March 2024) names only COREP, FINREP, large exposures, liquidity coverage and stable funding, leverage ratio and asset encumbrance. Other EBA returns (for example ALMM, funding plans, IRRBB, ESG, G-SII, resolution, remuneration and benchmarking data) are not named on the KNF pages read and are not recorded.
• Insurers: the KNF pages read do not give the Solvency II filing channel, remittance dates, national options or national data quality checks; group returns, financial stability returns, ECB add-ons, SFCR and RSR are not recorded. The SNU Reporting Application is linked on the forms page, but which returns it carries is not stated.
• Polish legal texts were not read: dziennikustaw.gov.pl and isap.sejm.gov.pl were not requested (their terms were not read). So the annex forms of the 2024 investment firm regulation (MDF, IDF, PORTFEL, SDF, PRN-01 to PRN-04, ZS, RACH KL, the registers list), the 2023 insurance regulation on additional financial and statistical reports, the 2023 lending institution regulation and the SKOK reporting rules are described only as far as KNF's own pages and maps state them; their templates are not listed.
• Insurance regulation: KNF's legal acts page lists the regulation of 29 April 2016 on additional financial and statistical reports, while the KNF-02 form notes cite the regulation of 22 August 2023 (Dz. U. poz. 1960) on the same subject.
• IKE and IKZE: the NSS map (version 1.4, 25 June 2025) lists the IKE and IKZE information as ESPI forms 'IKE' and 'IKZE' due one month after the half-year, while the IKE and IKZE reporting page and rules (30 June 2025) say that from 2026 the information is an XML file sent with the ESPI form 'IKE_IKZE', due by the end of July and the end of January under Article 17(1) of the IKE Act. This entry follows the IKE and IKZE page.
• AIFMD files: the 'Raporty' sheet of the NSS map pairs DATAIF with the schema AIFMD_DATMAN_V1.2.xsd and DATMAN with AIFMD_DATAIF_V1.2.xsd, apparently swapped.
• NSS map frequencies: half-yearly statements (for example the half-yearly fund financial statements and collective portfolio statements) are listed with the frequency 'ROCZNA' (annual); they are recorded here as half-yearly with a note.
• ZASI chancery: KNF's ZASI page says forms go to the chancery 'Niepubliczna ZAFI', while the ZASI obligations list names 'NIEPUBLICZNA ZASI'.
• IFR reporting: KNF's map says brokerage houses report quarterly or annually depending on their class but does not say which class reports at which frequency.
• NSS XML templates: only the top-level data sections of each main schema are listed; the interactive XHTML documentation, the supporting type schemas and the sample files were not read. Validation counts are the xs:assert rules in each main schema only; the technical validation rules KNF applies after sending are not published as a list (only through the online validator and the validation message).
• PPK and PPE schemas: the zip files of XSD schemas and documentation were recorded (size and SHA-256) but not opened, so the sections of the NAV, STA and DATPPE reports are not listed.
• SKOK: the SKOK pages do not state the legal basis of the reporting packages or the channel used to send them; the National Association (Kasa Krajowa) package and the package valid from January 2024 to March 2025 were not analysed.
• Lending institutions: forms and deadlines are set by the minister's regulation (Dziennik Ustaw 2023 item 2503), not stated on KNF's page; crp.knf.gov.pl was not requested.
• Login systems not requested: espi.knf.gov.pl, portal.knf.gov.pl, crp.knf.gov.pl, e-rup.knf.gov.pl and csirt.knf.gov.pl (their terms were not read).
• Depositaries' reports (CSV files on valuation and limit breaches of investment and pension funds, with a published workbook of validation rules) are event-driven and left out; so are the 142 current obligations of the NSS map and the 304 current obligations of the investment firm map.
• MiFIR: KNF's MiFIR page (transaction reporting under Article 26, data reporting service providers, reference data under Article 27) was not read in detail and MiFIR reporting is not recorded.
• Public data: only three of KNF's statistical releases were checked against returns. Monthly OFE data and the quarterly insurance bulletin are published, but their pages do not name the returns they come from, so they are not linked.
• Stress tests and KNF-02: the methodology does not state a deadline for sending stress test results, and the KNF-02 form refers to the 2027 official statistics programme (PBSSP) for its deadline, which was not read.
• KNF's website returns one of two copies of some PDFs, with the same size, that differ only in the PDF's modification date and document ID (seen on 11 Nov 2026 for, among others, 'ABC Portalu KNF' and the ESPI terms of use). The SHA-256 recorded is the copy downloaded first, so an online check may need more than one download to get it back.

Sources

• KNF: Polish Financial Supervision Authority (English role page)
• KNF: Przekazywanie informacji przez podmioty nadzorowane (index of reporting pages)
• KNF reporting website (sprawozdawczosc.knf.gov.pl)
• NSS: Sprawozdawczość TFI i FI (reporting rules, schemas, FAQ)
• NSS reporting map: Zestawienie obowiązków informacyjnych i formy ich realizacji (v1.4)
• ESPI page (ESPI rules, ZAFI, CSDR Article 9, investment firm reporting map, IFD-IFR)
• Investment firm reporting map (Mapping raportowania)
• ZASI reporting page
• Sprawozdawczość OFE, DFE i PTE
• Rynek emerytalny: PPK
• Raportowanie PPE
• Sprawozdawczość IKE i IKZE
• Insurance forms (KNF-02, SNU application)
• Insurance supervision process (stress tests, early warning system)
• Pakiet CRD/CRR: sprawozdawczość bankowa
• SKOK reporting templates from April 2025
• PSD2 fraud reporting
• Small payment institutions: transaction information
• Lending institutions: reporting
• DORA reporting obligations
• KNF Portal
• KNF legal note (Nota prawna)

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. See every regulator in the regulatory returns library.