CbC-P – who is required to file and when in 2026?

The deadline for filing the CbC notification (CbC-P) for 2025 with the Head of the National Revenue Administration (KAS) is approaching – 31 March 2026 (for all entities whose financial year is aligned with the calendar year). This obligation applies to entities belonging to capital groups covered by CbC-R reporting. 

What is CbC-P? 

Although the rules governing CbC-P remain unchanged, taxpayers will need to comply with new obligations relating to CbC-R. For the 2025 financial year, selected capital groups will for the first time be subject to an additional obligation to prepare a public CbC-R. This report will be published in the commercial register and on the company’s website, meaning it will be accessible to the public. This obligation is separate from CbC-R and CbC-P reporting and does not replace those obligations. The first reports for 2025 will be published by 31 December 2026. We will provide more details on this topic in a subsequent article. 

Who is required to submit a CbC-P? 

The obligation applies to entities (other than the reporting entity) that are members of capital groups required to file CbC-R. The obligation arises where the group’s consolidated revenues in the preceding financial year exceeded: 

• • PLN 3.25 billion (where consolidated financial statements are prepared in PLN), or 

• • EUR 750 million or the equivalent amount. 

What information is reported in CbC-P? 

In the notification, an entity belonging to a capital group is required to report the reporting entity (including its identification details) and the country or territory where the CbC-R information for the group of entities will be filed. 

By when must the CbC-P notification for 2025 be submitted? 

Within three months of the end of the capital group’s financial year. 

For capital groups whose financial year ran from 1 January 2025 to 31 December 2025, the deadline for submitting CbC-P will be 31 March 2026. 

How should CbC-P be submitted? 

CbC-P must be submitted electronically by entities subject to this obligation, via the e-Declarations system or the e-Tax Office (e-Urząd Skarbowy) platform. 

The CbC-P template is published on the Ministry of Finance website. Currently, there is no official template for 2026. However, given that there have been no changes to the reporting requirements, it may be assumed that the form will be analogous and can be submitted using the 2025 template >> https://www.podatki.gov.pl/e-deklaracje/inne/pozostale-interaktywne#CBC-R 

Sanctions for failure to comply 

Failure to submit the CbC-P notification, or submission of an incomplete notification or one that is inconsistent with the data held, may result in an administrative penalty of up to PLN 1 million. 

The form itself is not extensive, and therefore its formal completion should not pose major difficulties. In practice, however, taxpayers operating within capital groups may encounter questions or doubts, such as: 

1. 1. Which entity should be indicated in the CbC-P as the parent entity where, during the year, the parent entity changed as a result of group restructurings? 
   2. How should the threshold of consolidated group revenues determining the obligation to submit a CbC-P be calculated? 
   3. Who is required to submit the CbC-P where a foreign enterprise operates through a branch located in Poland? 
   4. In the case of a Tax Capital Group (PGK), should the CbC-P  be submitted by the PGK as the taxpayer, individually by each entity belonging to the PGK, or by both the PGK and each company separately? 
   5. How should the CbC-P be completed where an entity belongs to two different foreign groups? 

*** 

If you have any doubts regarding the obligation to submit CbC-P, the correct identification of the reporting entity, or completion of the form in non-standard situations (e.g. group reorganisations, PGKs or foreign branches), we invite you to contact our advisers. We will help verify your obligations and reduce the risk of sanctions. 

We encourage you to get in touch to discuss your specific case: https://www.mddp.pl/transfer-pricing/#formularz