30 April 2024 is the deadline for reporting to the Minister for Development and Technology on payment periods applied in commercial transactions in 2023 (“Report”).
The obligation to submit the Report to the minister competent for matters of the economy is imposed on taxpayers by Article 13a of the Excessive Delays in Commercial Transactions (Counteracting) Act of 8 March 2013 (consol., Journal of Laws of 2023, item 1790, as amended).
This requirement applies to persons liable to corporate income tax, other than tax groups, whose gross income exceeded EUR 50 million during the relevant tax year, translated into PLN at the mid-rate published by the National Bank of Poland on the last business day of the calendar year preceding the year of publication of individual taxpayer data.
The Report must be filed online electronically using the form available at https://www.biznes.gov.pl/pl/opisy-procedur/-/proc/125
Once there, you should click Załatw online, which will take you to the online Report creator. To file the Report you must have an account on Biznes.gov.pl.
Note also that a practical guide with frequently asked questions about the Report was posted on the website of the Ministry for Development and Technology and updated in January 2024.
The guide can be downloaded from here: https://www.gov.pl/web/rozwoj-technologia/sprawozdania-o-stosowanych-terminach-zaplaty
If this issue pertains to your business and you are interested in our assistance, please contact us.
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