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New reporting obligations for large companies: disclosing income tax information

The law requires the largest companies (with revenues over PLN 3.5 billion) to publicly disclose information about income tax paid, broken down by country. This aims to increase financial transparency and make tax avoidance harder. For the average citizen, this means greater oversight of whether large corporations pay their due taxes in Poland.
Key points
Tax reporting obligation for companies with revenues over PLN 3.5 billion.
Reports will be publicly available in the National Court Register and on company websites for 5 years.
Failure to report can result in a fine or up to 2 years imprisonment.
The change also applies to subsidiaries of foreign giants (over EUR 750 million in revenue).
New rules apply to fiscal years starting after June 21, 2024.
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VOTING RESULTS
2024-03-20
For 431
Against 0
Abstain 0
Full voting results open_in_new
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Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o rachunkowości oraz niektórych innych ustaw.
Print number: PROJEKT USTAWY 242
Process start date: 2024-03-06
Voting date: 2024-03-20
Voting no: 7
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: deepseek-v4-flash
Source data: api.sejm.gov.pl
AI work logs for this document launch
Summary & Status

Key Questions about New reporting obligations for large companies: disclosing income tax information

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is PROJEKT USTAWY 242.

When did the legislative process begin?

The process officially started on 2024-03-06.

What are the main provisions?

Key points include:

  • Tax reporting obligation for companies with revenues over PLN 3.5 billion.
  • Reports will be publicly available in the National Court Register and on company websites for 5 years.
  • Failure to report can result in a fine or up to 2 years imprisonment.
  • The change also applies to subsidiaries of foreign giants (over EUR 750 million in revenue).
  • New rules apply to fiscal years starting after June 21, 2024.

What is the specific legal status?

The current status is Became Law.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Where is the official voting record?

The official roll call vote is recorded at: voting record

What is the latest detailed status?

The latest detailed status is: Uchwalono

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-07-17.

Analysis and Potential Impact of PROJEKT USTAWY 242

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

CATEGORIES

Taxes Economy