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Report on payment deadlines in commercial transactions for the previous year

by Joanna Lech

2 April 2024

Some taxpayers are obliged to submit the report on payment deadlines used in commercial transactions in the preceding calendar year.

The reports have to be submitted by taxpayers other than tax-consolidated groups, which meet the following criteria:

their revenues earned in the tax year that ended in the calendar year preceding the year in which individual taxpayer data were made public exceeded the equivalent of 50 million euro converted at the average euro exchange rate published by the National Bank of Poland on the last working day of the calendar year preceding the year in which individual taxpayer data were made public;
their individual data were made public by the minister competent for finance on or before 30 September of the year preceding the year in which the obligation arose.

Managers of the obliged entities should submit the reports by 30 April 2024.

Failure to submit the report, as well as hindering or preventing the submission of the report on time is an offence subject to a fine.

Do you have doubts about the compliance with this obligation? You are welcome to contact our experts.

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Joanna Lech

Attorney at law (Poland)

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