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.
Related Posts
Poland to simplify tax law with new deregulation measures
Poland’s Council of Ministers approved legislation on 3 February 2026 to simplify tax law, reduce bureaucracy, and provide clearer rules and stronger protections for taxpayers. The reforms are designed to make tax processes more predictable,
Read More
Poland launches national e-invoice system (KSeF 2.0)
Poland’s Ministry of Finance announced that it has launched the national e-invoice system (KSeF 2.0) on 1 February 2026. Since launch, more than 50,000 invoices have already been submitted to the system. Poland’s Minister of Finance and
Read More
Poland proposes new digital services tax legislation
Poland’s Ministry of Digital Affairs announced on 27 January 2026 that it has submitted draft legislation to introduce a Digital Services Tax (DST). First discussed in August 2025, the draft proposes a DST of up to 3% on a broad range of
Read More
Poland sets 2026 thresholds for small-taxpayer regimes
Poland has announced the thresholds for several small-taxpayer regimes, including the reduced corporate tax rate, the simplified VAT scheme, the simplified flat-rate tax, and the investment incentive deduction for 2026. The new thresholds
Read More
Poland reduces interest rates on tax arrears
Poland’s Ministry of Finance and Economy has announced reduced interest rates on overdue tax payments, effective immediately, according to the Tax Ordinance Act. Under the new regulation, three different interest rates will apply depending on
Read More
Poland confirms phased rollout of mandatory KSeF e-invoicing from February 2026
Poland is preparing to roll out its National e-Invoicing System (KSeF), a digital platform for issuing, sending, receiving, and storing structured invoices. The Ministry of Finance and the National Revenue Administration (KAS) outlined the
Read More