Reporting obligation in 2022

Report on applied payment terms - according to Article 13a of the Act on Prevention of Excessive Delays in Commerce Transactions, applies to: tax capital groups, regardless of the amount of revenue earned; corporate income tax payers, other than tax capital groups, whose income value obtained in a tax year which ended in the calendar year preceding the year of public disclosure of individual taxpayers' data, exceeded the equivalent of EUR 50 million; real estate companies, including real estate companies belonging to a tax capital group.
Author:
Hanna Polańska
Tax Compliance Manager

Deadline for submission of the report: 31.01.2022.

The report includes the following details:

  • the value of cash benefits received in the previous calendar year within:
    • 30 days;
    • between 31 and 60 days;
    • between 61 and 120 days;
    • over 120 days

- from the issue date of the invoice or bill confirming the delivery of goods or service provision;

  • ­the value of cash benefits provided in the previous calendar year within:
    • 30 days;
    • between 31 and 60 days;
    • between 61 and 120 days;
    • over 120 days

- from the issue date of invoice or bill confirming the delivery of goods or service provision;

  • the value of cash benefits not received in the preceding calendar year within the period specified in the contract and the percentage of those benefits of the total value of cash benefits due to this contractor in that year;
  • the value of cash benefits not provided in the previous calendar year within the period specified in the contract, and the percentage of those benefits in the total value of cash benefits to be provided by this contractor in that year.

The report shall be sent electronically:

  • signed by all members of the management board authorized for representation;
  • by proxy.

Board members are responsible for submitting the report. Not submitting the report will be treated as an offence and will be a subject to a fine amounted up to PLN 5,000.

If the report is submitted on time by a person/persons entitled to represent the company, all members of the management board or another managing body shall be exempt from liability, regardless of whether they participated in submitting the report.

The submitted data is published on the BIP (Public Information Bulletin) website. Should any questions arise, we remain available. 

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Pursuant to the Personal Data Protection Act of 29 August 1997 (Journal of Laws Dz.U. 2016 item 922, as amended), I consent to receive commercial and marketing information from KR Group sp. z o.o. sp. k. with its registered office at ul. Skaryszewska 7, 03-802 Warsaw, and to introduction into the database and processing by KR Group sp. z o.o. sp. k. of my personal data provided in this form. I also acknowledge that my consent is voluntary and that I have the right to review, correct or remove my data.

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