Since the 1st of October 2018 Polish companies are obliged to submit their annual financial statements to the Polish register court in a digital form signed with a qualified certificate.
According to the eIDAS Regulation, it should be possible to use cross-border qualified certificates issued by any trust service providers in the EU.
However, there have been instances where the acceptance of the certificate has been denied with the reasoning that the signing certificate does not include a "natural person identifier".
I understand that the usage of "natural person identifiers" is optional and not mandatory.
Therefore signatures created with qualified certificates that do not use "natural person identifiers" should be fully eIDAS compliant.