Ministry of Finance has initiated a consultation on the draft GloBE Information Return form, aimed at standardising top-up tax reporting and ensuring consistent data submission by multinational and domestic group entities.
Poland’s Ministry of Finance (MoF) has initiated a public consultation on 5 November 2025 regarding the draft of the GloBE Information Return (GIR) form, developed under Article 133 of the Act of 6 November 2024 on the Top-Up Taxation of Constituent Entities of Multinational and Domestic Groups.
The GIR form will serve as a standardised reporting tool for entities in Poland that are part of multinational or domestic groups subject to top-up taxation. It is intended to provide tax administrations with the necessary information to verify the accuracy of top-up tax calculations and to promote consistency in global reporting practices.
The form has been prepared in the XSD format, allowing data to be transmitted in a structured and logical manner.
The consultation is set to conclude on 17 November 2025. Comments can be sent by email to globalny.minimalny@mf.gov.pl
