The Polish Parliament has passed a law implementing public Country-by-Country (CbC) reporting in accordance with the requirements of Directive (EU) 2021/2101. This legislation establishes a public reporting threshold for companies with annual consolidated revenues of EUR 750 million over the past two consecutive financial years. Companies must make these reports publicly accessible within 12 months after the fiscal year ends, applicable to fiscal years commencing on or after 22 June 2024.
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