Last call – deadline for submission of the CBC report

|Published on: 20.12.2018||

At the end of 2018, the deadline for the submission of the CBC-R report by parent companies with their registered office in Poland expires.

CBC-R
A parent undertaking within a group of entities shall, where its results are consolidated in the group’s financial statements and the group’s consolidated revenues exceed EUR 750 million per year, submit a Country-by-Country report for 2017 within 12 months after the reporting year end date.

CBC-P
The entity belonging to the group of entities referred to above notifies the Head of the National Tax Administration that:

  1. is a parent company, a designated entity or another entity which submits information on a group of entities in accordance with Article 84 section 1 or
  2. indicate the reporting entity and the country or territory in which the information on the group of entities will be communicated

– at the latest on the last reporting date of the financial year of the group of entities concerned.
Therefore, the CbC-P report for 2018 should be submitted by 31 December 2018.
This deadline applies on the assumption that the reporting financial year is the same as the calendar year.

Author: Paula Arciszewska ? Senior tax consultant

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