Income tax report – a new reporting obligation for the largest groups of companies
31 December 2026 is the deadline for publishing and making publicly available the first income tax report.
What is the purpose of the income tax report?
The requirement to publish and disclose an income tax report stems from the implementation of an EU directive and is intended to enhance the tax transparency of the largest multinational enterprises.
Who is subject to the obligation, when does it apply, and what does it entail?
As a general rule, the obligation to prepare, publish, and make available an income tax report applies to ultimate parent entities and standalone entities whose revenue, as reported in their consolidated financial statements or annual financial statements, respectively, exceeded PLN 3.5 billion in each of the last two financial years.
It is important to note that there are exemptions from this requirement, including, among others, groups of companies that do not have foreign subsidiaries.
However, the obligation to publish and disclose an income tax report may also apply to Polish subsidiaries and Polish branches of foreign enterprises under the following circumstances:
Entity | Key conditions |
Subsidiary |
|
Branch of a foreign enterprise |
|
What information will be made public?
The income tax report must include a range of information relating to the activities of the ultimate parent entity and its subsidiaries, including, among others:
- a description of the nature of the business activities;
- revenue data, including revenue from transactions with related parties;
- profit or loss before tax; and
- the amount of income tax paid during the relevant financial year by entities and branches in a given tax jurisdiction.
Publication and disclosure of the report – what does this involve?
The income tax report must be filed with the National Court Register (KRS) and published on the website of the relevant subsidiary or branch, as applicable. In addition, the report must remain publicly accessible on the website for a minimum period of five years.
Given the scope of information and data that will need to be collected and reviewed, we recommend preparing for this new reporting obligation well in advance.
Should you have any questions or require further assistance, the TIAS Tax Department will be pleased to support you at: office@tias.pl.
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