Filing of reports containing income tax information

As a result, the requirements for the electronic format of income tax information reports for individual types of accounting entities have been specified with effect from 10 July 2025, following the introduction of the obligation to file income tax information reports in the register of financial statements either under Article 21a(5) of the Act on Accounting or Article 21b or Article 21c of the Act on Accounting.

What are the implications for accounting entities?

An accounting entity subject to the obligation to file a report containing income tax information pursuant to Article 21a (5) of the Act on Accounting, i.e.

• the ultimate parent accounting entity and
• a separate accounting entity,

is obliged to file it in the register in accordance with the template and in electronic format specified by a special regulation¹ no later than one year after the end of the accounting period for which this report with income tax information is prepared.

An accounting entity subject to the obligation to file a report containing income tax information pursuant to Article 21b or Section 21c of the Act on Accounting, i.e.

• a large subsidiary accounting entity (Article 21b) or
• an organisational unit (Article 21c),

in the register, is obliged to file it in the register in an electronic format specified by the Decree of the Ministry of Finance, no later than one year after the end of the accounting period for which this report with income tax information is prepared.

In conclusion, it is important to emphasize that the obligation to file the report containing income tax information with the register does not relate solely to the preparation of the report itself, but also to compliance with the statutory formal and timing requirements. Accounting entities should therefore pay increased attention to correctly determining their status (ultimate parent entity, standalone accounting entity, large subsidiary accounting entity, or branch), as well as to identifying the specific provision of the Act on Accounting under which the obligation arises.”

¹Commission Implementing Regulation (EU) 2024/2952 of 29 November 2024 establishing a common template and electronic formats for reporting for the purposes of applying Directive 2013/34/EU of the European Parliament and of the Council as regards information to be provided in reports on income tax.