Daria Walkowiak

Attorney at Law
Phone: +48 71 60 60 418

We are writing to remind you that if your reporting financial year corresponds to the calendar year you have to notify the authorities whether you are obliged to prepare a CbC report for 2018 (by filing a CBC-P form) by 31 December 2018. If your reporting financial year is other than the calendar year, you should submit the CBC-P notification by the end of that reporting period.  

The CBC-P notification is mandatory for all members of groups whose performance is consolidated in the group financial report and the consolidated annual group revenue in the previous financial year exceeded Euro 750 million. In the said notification you have to state that your entity is the controlling company or the company designated to develop and file the CBC-R report for the entire group, or that it belongs to a group obliged to file the CBC-R; in the latter case you have to name another reporting company and the country in which the CBC-R report will be filed.

The CBC-P notification may be submitted to the Ministry of Finance in hard copy or electronically. Please note that the official version of the electronic CBC-P form was made available in the Central Repository of Electronic Document Templates on the ePUAP platform on 14 November 2018 (template 2018/11/14/6090). The template is available at: https://epuap.gov.pl/wps/portal/strefa-urzednika/inne-systemy/crwde 

If entities listed in the statute fail to meet their obligations, they will have to face a fine of up to PLN 1,000,000. 

In view of the upcoming deadline for submitting the notification our transfer pricing experts will be happy to answer all your questions about entities obliged to submit the notification and its form.

If you would like to discuss in detail the transfer pricing issues, including the verification of CbC report prepared by foreign companies, please contact our experts in Rödl & Partner offices in Cracow, Gdansk, Gliwice, Poznan, Warsaw, Wroclaw.

Daria Walkowiak