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January 2021: Obligation to submit a report on payment deadlines in commercial transactions


Pursuant to the provisions of the amended Act on Counteracting Excessive Delays in Commercial Transactions, in force from 1 January 2020, some entrepreneurs are required to submit a report on payment deadlines they apply in commercial transactions. Which companies have to comply with this obligation?


Time limit for submitting a report on payment deadlines in commercial transactions

The report is submitted annually by 31 January each year. Therefore, the report for 2020 should be sent from 1 January 2021 to 31 January 2021. Failure to submit the report by 31 January 2021 is deemed an offence punishable by a fine.

Which companies are required to submit a payment deadline report?

The obligation to submit the report applies to the entities specified in Art. 27b paragraph. 2 of the Corporate Income Tax Act, i.e .:

  • Tax capital groups (regardless of the revenue generated), and
  • Taxpayers other than capital groups whose revenue in the tax year exceeded the equivalent of EUR 50 million in zlotys converted at the average EUR exchange rate announced by the National Bank of Poland on the last business day of the calendar year.

How to submit the report?

The report is submitted by the managers of the obliged entities within the meaning of the regulations. Reports of tax capital groups are submitted by the manager of each of the group companies.

The report is drawn up electronically on the website It should be signed with a trusted profile or a qualified electronic signature.

The report includes a range of information indicated in the Act on Counteracting Excessive Delays in Commercial Transactions.

The submitted reports will be made public in the Public Information Bulletin of the Ministry of Development, Labour and Technology.

Learn more: Idle time pay for individuals performing civil law contracts – changed limit of revenues


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