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General Information

By April 30 each year, some entrepreneurs must submit a report on payment terms in commercial transactions for the previous year. The report on payment terms applied in the previous year must be submitted by certain corporate income tax (CIT) taxpayers. This applies to CIT taxpayers:

  • whose revenue in the tax year that ended in the calendar year preceding the year of individual taxpayer data disclosure exceeded the equivalent of 50 million euros;
  • who are included in the list published by the Minister of Finance by September 30 of the year for which the report is submitted.

The report must include:

  • companies (names) and tax identification numbers;
  • values of cash benefits received and fulfilled in the previous calendar year within the time specified in the contract;
  • values of cash benefits not received in the previous calendar year within the time specified in the contract, for which the deadline was exceeded by: no more than 5 days, from 6 to 30 days, from 31 to 60 days, from 61 to 120 days, more than 120 days;
  • values of cash benefits not fulfilled in the previous calendar year within the time specified in the contract, for which the deadline was exceeded by: no more than 5 days, from 6 to 30 days, from 31 to 60 days, from 61 to 120 days, more than 120 days;
  • percentage share of individual cash benefits not received in the previous calendar year within the time specified in the contract (within the specified time intervals) in the total value of cash benefits due to the entity in the previous calendar year;
  • percentage share of individual cash benefits not fulfilled in the previous calendar year within the time specified in the contract (within the specified time intervals) in the total value of cash benefits that the entity was obliged to fulfill in the previous calendar year.

The values of cash benefits reported must be provided in Polish currency. The values of cash benefits expressed in foreign currency are converted to Polish currency according to the accounting principles adopted by the entity.

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