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Poland: Public country-by-country reporting implemented

New regulations apply to income tax reports for financial years starting after 21 June 2024

April 23, 2024

Legislation implementing the EU public country-by-country (CbC) reporting directive (EU Directive 2021/2101) was signed by the president on 16 April 2024.

The law will come into effect 14 days after promulgation, and new regulations are to apply for the first time to income tax reports for financial years starting after 21 June 2024.

Read an April 2024 report prepared by the KPMG member firm in Poland

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