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Poland: New rules relating to country-by-country reporting, exchange of information

Poland: CbC reporting, exchange of information

New measures concerning the exchange of country-by-country (CbC) reports with the tax authorities of other countries were included in an amendment to the law in Poland that is known in English as the "Exchange of Information with Other Jurisdictions Act."


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The amendment introduces changes concerning the rules or regulations about CbC reports. There are basically three dates relating to the effective date of the provisions in the new rules and regulations:

  • There are measures that are effective retroactively for the reporting financial year beginning after 1 January 2016.
  • There are measures that are effective retroactively for the reporting financial year beginning after 1 January 2017.
  • There are measures that are effective from the date of the amendment.

Read a May 2019 report [PDF 234 KB] prepared by the KPMG member firm in Poland

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