On 7 August 2025, the act repealing Article 27c of the Corporate Income Tax Act (Journal of Laws of 2025, item 1074) came into force. The repealed provision introduced the obligation to prepare and publish information on the tax strategy implemented.
According to the explanatory memorandum, the purpose of the act is to eliminate unnecessary administrative procedures, reduce business costs and increase the transparency of the tax system.
Who was affected by the obligation?
Until now, the obligation to publish information on tax strategy applied to:
- taxpayers whose revenues exceeded the equivalent of EUR 50 million in the previous tax year,
- tax capital groups, regardless of the amount of revenues generated.
According to the latest data from the Ministry of Finance, the number of entities subject to the obligation to publish their tax strategy exceeds 4,000 companies.
Practical consequences for taxpayers
The abolition of the obligation to publish information on tax strategy means that taxpayers will no longer be required to prepare documents containing, among other things, information on the tax procedures applied or the approach to settlements with tax authorities, as well as information on transactions with related entities.
The repeal of Article 27c of the CIT Act will also mean the abolition of the obligation to publish information on strategy on a website and exemption from the requirement to inform the head of the tax office of the address of the website on which the information was published.
It is worth mentioning that if the deadline for notifying the tax office of the published information on the tax strategy expired before the date of entry into force of the repealing act, proceedings for the imposition of possible financial penalties for lack of information will not be initiated, and proceedings already initiated will be discontinued.
A step in the right direction
The changes introduced are beneficial for large taxpayers and tax capital groups. The obligations related to the need to prepare and publish information on the strategy implemented in the previous year resulted in an excessive administrative burden, while the added value of such information made available to the public (often deliberately very laconic) can be considered debatable.
Tax strategy still useful
Although the formal obligation to publish information on the tax strategy has been abolished, well-prepared procedures and tax strategy still have practical value – they streamline processes, organise settlements and support the company’s tax security.
Our support
We will be happy to support you in implementing or improving tax procedures and developing a tax strategy tailored to the specific nature of your business. Feel free to contact us. We are here to make it easier for you to run your business.
Making business easier.
