The Ministry of Finance in October 2017 announced the availability of a final version of a template of an electronic form that multinational corporations are to use in filing a country-by-country (CbC) report. The CbC reporting template currently is only available in Polish.
The Ministry of Finance also announced that effective 19 October 2017, an electronic system—e-Declaration—would allow for the filing and receipt of the CbC reporting form.
Multinational corporate groups that are required to comply with the CbC reporting rules must notify the tax administration by the end of October 2017 concerning information about the taxpayer group for the year 2016.
The notification concerning the year 2017 is due by the end of December 2017.
Read an October 2017 report [PDF 404 KB] prepared by the KPMG member firm in Poland
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