Poland has implemented European Council Anti-Tax Avoidance Directive (ATAD 2) by introducing anti-hybrid provisions into its domestic law.
The provisions apply starting from January 2021 and the taxpayers should take them into account in their 2021 CIT settlements and onwards. The deadline for the 2021 CIT return and CIT payment elapses on June 30 2022, so there is still time to review and include hybrid mismatch position.
#MORE on the topic of hybrid mismatch in Polish tax regime you can read on Łukasz Kupień article in International Tax Review.

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