Taxpayers belonging to multinational groups obliged to filling CBC-R are required to submit a notification CBC-P within three months after the end of the reporting year. If the group’s reporting year is consistent with the calendar year, 2021 CBC-P notification shall be submitted by 31 March 2022.

A CBC-P must be filed by a taxpayer whose results are consolidated within the accounts of a group of companies if the group’s prior year’s consolidated revenue exceeded EUR 750 million (or PLN 3.25 billion for groups preparing their consolidated financial statements in PLN).

CBC-P information shall be submitted in electronic form only. An e’form for notification can be found at the link below:

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