This is another year in which the largest taxpayers of corporate income tax prepare and publish information on executed tax strategy. The information for the year 2021 should be published by 31 December 2022.


The obligation to publish information concerning the executed tax strategy applies to tax capital groups and taxpayers whose revenue exceeded EUR 50 million (the equivalent of PLN 228.37 million in 2021) in the tax year.

According to a list published by the Ministry of Finance, the group of taxpayers obliged to prepare and publish information on the executed tax strategy in 2021 has increased by nearly 900 entities.


What have we learned from last year’s publication?

According to PwC experts the imprecision of the regulations regarding the publication of information on the executed tax strategy, the fulfillment of this obligation requires a good knowledge of tax law. Information on the executed tax strategy must take into account the characteristics, type and size of the business and meet a number of requirements listed in the regulations. The taxpayer is obliged to publish information on the executed tax strategy on its website or, in case of not owning one, on a website of a related entity. Taxpayers are also obliged to provide the relevant information to the appropriate tax office by the end of the twelfth month following the end of the tax year. The first Masovian Tax Office, which is the competent tax office for the majority of taxpayers covered by the obligation, has published on the website a notification on how to provide information about the website on which the document was published. The head of the competent tax office may impose a fine of up to PLN 250,000 on a taxpayer not complying with the obligation. 

As a result of cooperation with multiple clients PwC experts have extensive experience in the processes of preparing, verifying and publishing information on the executed tax strategy. Our experts are also involved in carrying out an efficiency and maturity analysis of the tax function using the global Tax Management Maturity Model (T3M) methodology and support clients in the process of joining the Cooperative Compliance Program.

We are ready to support you in the obligation to prepare and publish information on the executed tax strategy. Detailed information on the extent of the obligation as well as on our approach can be found on our website.