Table of Contents:
- What are the obligations regarding the preparation of a tax strategy?
- What is the scope of information included in a tax strategy?
Entities with revenues exceeding the equivalent of 50 million EUR are required to prepare and publish information about the implemented tax strategy for the previous year. The deadline for publishing the tax strategy information for 2023 is January 1, 2025.
1. What are the obligations regarding the preparation of a tax strategy?
According to Article 27c, Section 4 of the CIT Act, such information must be prepared in Polish or translated into Polish and published on the taxpayer’s website no later than December 31, 2024. If the taxpayer does not have its own website, the information must be published on the website of a related entity.
Before the publication deadline, the taxpayer must electronically notify the head of the tax office responsible for the taxpayer about the website address where the tax strategy information is published.
If revenues fall below 50 million EUR in subsequent years, the obligation to publish this information no longer applies (as confirmed in individual tax rulings: 0111-KDIB2-1.4010.153.2022.1.PB and 0111-KDWB.4010.52.2021.1.AZE).
Taxpayers under the “Estonian CIT” system, who do not generate revenues in the traditional sense of CIT, are not subject to this obligation (as confirmed in individual tax ruling 0111-KDIB1-1.4010.778.2022.1.SG).
Taxpayers failing to comply with this obligation may face a financial penalty of up to 250,000 PLN.
2. What is the scope of information included in a tax strategy?
The following information should be published by taxpayers:
- Processes and procedures related to tax compliance and voluntary cooperation with tax authorities (KAS).
- Execution of tax obligations, including reports on tax schemes (MDR).
- Transactions with related entities exceeding 5% of the balance sheet total of assets.
- Planned or undertaken restructuring activities that may affect tax liabilities of the taxpayer or related entities.
- Applications for general or individual tax rulings.
- Applications for binding VAT and excise rate information.
Information protected by trade, industrial, professional secrets, or related to production processes is exempt from the publication requirement.
