The deadline for CBC-P filing is approaching

The deadline for submitting the CBC notification (CBC-P) for 2023 to the Head of KAS is coming soon – 31 March 2024 (for all entities whose financial year matches the calendar year). This obligation covers entities belonging to capital groups that are subject to the CBC-R.


The obligation applies to entities (which are not reporting entities) belonging to capital groups that must file the CBC-R. The obligation arises when the consolidated revenues of the capital group in the previous financial year exceeded:

  • PLN 3.25bn (for consolidated statements in PLN), or
  • EUR 750m or the equivalent of this amount


What is the scope?

In the CBC-P, the entity from a capital group must indicate the reporting entity and the country in which information about the CBC-R group of entities will be provided.


Until when?

Within 3 months from the end of the financial year of the capital group.

In the case of capital groups whose financial year lasted from 1 January 2023 to 31 December 2023, the deadline for submitting the CBC-P is 31 March 2024.



Both CBC-P and CBC-R must be filed electronically using the e-Deklaracje system. The CBC-P template for 2022 has not yet been published. The CBC-P template is published on the website of the Ministry of Finance >> link.


Failure to comply with the CBC-P reporting obligation, filing CBC-P incomplete or inconsistent with the data held may trigger administrative penalty of up to PLN 1 million.


Marta Klepacz

Partner in the Transfer Pricing Team

+48 533 889 036