{"id":1997,"date":"2024-03-05T13:00:00","date_gmt":"2024-03-05T12:00:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=1997"},"modified":"2025-04-25T07:36:22","modified_gmt":"2025-04-25T05:36:22","slug":"raportowanie-country-by-country-za-2023-rok","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/03\/05\/raportowanie-country-by-country-za-2023-rok\/","title":{"rendered":"Raportowanie Country-by-Country za 2023 rok"},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/alert\/\" class=\"post-term\">Alert<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/\" class=\"post-term\">Podatki &amp; Ksi\u0119gowo\u015b\u0107<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\">Raportowanie Country-by-Country za 2023 rok<\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2024-03-05T13:00:00+01:00\">\n\t\t5 marca, 2024 1:00 pm\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/thisisengineering-raeng-JVOG4wXkS4o-unsplash.jpg\" class=\"wp-image-1862 is-cropped\" width=\"9940\" height=\"6630\"\/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#wstep\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#istota\" class=\"toc__link js-toc-link\">Regulacje prawne<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#def-BR\" class=\"toc__link js-toc-link\">Zakres raportowania<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#dla-kogo\" class=\"toc__link js-toc-link\">Termin raportowania<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#koszty\" class=\"toc__link js-toc-link\">Planowane zmiany<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wsparcie\" class=\"toc__link js-toc-link\">Nasze wsparcie<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\" class=\"text is-style-lead\">Jednostki wchodz\u0105ce w sk\u0142ad grupy podmiot\u00f3w, kt\u00f3rych skonsolidowane przychody przekraczaj\u0105 750 mln EUR <strong>do 31 marca 2024 roku<\/strong> sk\u0142adaj\u0105 powiadomienie CbC-P za 2023 rok. Jednostka dominuj\u0105ca lub inny wyznaczony podmiot do 31 grudnia 2024 roku sk\u0142ada informacj\u0119 o grupie podmiot\u00f3w CbC-R za 2023 rok.<\/p>\n\n\n\n<div class=\"separator mt-48 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h3 id=\"istota\" class=\"heading h-24\">Regulacje prawne<\/h3>\n\n\n\n<p>Mechanizm raportowania Country-by-Country zosta\u0142 wypracowany w ramach planu dzia\u0142a\u0144 OECD w sprawie przeciwdzia\u0142ania erozji podstawy opodatkowania i transferowi zysk\u00f3w (ang. Base Erosion and Profit Shifting, BEPS). Celem wprowadzenia raportowania CbC jest wyposa\u017cenie administracji podatkowej w dane s\u0142u\u017c\u0105ce do oceny ryzyka zwi\u0105zanego z cenami transferowymi. Mechanizm ten ma za zadanie podnie\u015b\u0107 skuteczno\u015b\u0107 zwalczania nadu\u017cy\u0107 podatkowych prowadz\u0105cych do transferu zysk\u00f3w do innych jurysdykcji, w tym do raj\u00f3w podatkowych. <\/p>\n\n\n\n<p>Na poziomie unijnym odpowiednie regulacje zosta\u0142y zawarte w Dyrektywie 2016\/881\/UE wprowadzaj\u0105cej obowi\u0105zek implementacji przez pa\u0144stwa cz\u0142onkowskie mechanizmu automatycznej wymiany informacji podatkowej mi\u0119dzy pa\u0144stwami w zakresie raportowania Country-by-Country. Dyrektywa ta zosta\u0142a zaimplementowana w Polsce w ramach ustawy z dnia 9 marca 2017 r. o wymianie informacji podatkowych z innymi pa\u0144stwami. Ustawa ta okre\u015bla m.in. szczeg\u00f3\u0142owy zakres informacji, jakie podatnicy powinni raportowa\u0107, a tak\u017ce procedur\u0119 wymiany informacji mi\u0119dzy pa\u0144stwami.<\/p>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h3 id=\"def-BR\" class=\"heading h-24\">Zakres raportowania<\/h3>\n\n\n\n<p>W wyniku wprowadzenia raportowania Country-by-Country du\u017ce mi\u0119dzynarodowe grupy kapita\u0142owe s\u0105 zobowi\u0105zane do udost\u0119pnienia administracji podatkowej m.in. informacji o:<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">wielko\u015bci prowadzonej dzia\u0142alno\u015bci (wielko\u015bci aktyw\u00f3w, kapita\u0142u zak\u0142adowego, liczby zatrudnionych os\u00f3b),<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">wielko\u015bci zrealizowanych przychod\u00f3w, osi\u0105ganych zysk\u00f3w (b\u0105d\u017a strat), zap\u0142aconego i nale\u017cnego podatku,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">miejscach prowadzenia dzia\u0142alno\u015bci oraz przedmiocie tej dzia\u0142alno\u015bci.<\/span><\/li>\n<\/ul>\n\n\n\n<p>Do raportowania CbC jest zobowi\u0105zana ka\u017cda jednostka wchodz\u0105ca w sk\u0142ad grupy podmiot\u00f3w, w przypadku gdy jej wyniki s\u0105 konsolidowane w sprawozdaniu finansowym grupy, a skonsolidowane przychody grupy w poprzednim roku obrotowym przekroczy\u0142y:<\/p>\n\n\n\n<li class=\"list-item\"><span class=\"text\">3 250 000 000 PLN w przypadku gdy grupa kapita\u0142owa sporz\u0105dza skonsolidowane sprawozdanie finansowe w z\u0142otych, albo<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">750 mln EUR lub r\u00f3wnowarto\u015b\u0107 tej kwoty, przeliczonej wed\u0142ug zasad wskazanych w Ustawie o wymianie informacji podatkowych.<\/span><\/li>\n\n\n\n<p>W przypadku przekroczenia wskazanego poziomu przychod\u00f3w jednostka powiadamia, \u017ce:<\/p>\n\n\n\n<li class=\"list-item\"><span class=\"text\">sama jest jednostk\u0105 dominuj\u0105c\u0105 lub jednostk\u0105 wyznaczon\u0105 do przygotowania i z\u0142o\u017cenia informacji o grupie podmiot\u00f3w dla ca\u0142ej grupy (CbC-R), albo<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">jest jednostk\u0105 nale\u017c\u0105c\u0105 do grupy zobowi\u0105zanej do sk\u0142adania raportu CbC-R i w swoim powiadomieniu CbC-P wskazuje jednostk\u0119 raportuj\u0105c\u0105 oraz pa\u0144stwo lub terytorium, w kt\u00f3rym zostanie z\u0142o\u017cony raport CbC-R.<\/span><\/li>\n\n\n\n<p>Wobec powy\u017cszego jednostki wchodz\u0105ce w sk\u0142ad grupy kapita\u0142owej o przychodach przekraczaj\u0105cych 750 mln EUR sk\u0142adaj\u0105 powiadomienie CbC-P, w kt\u00f3rym wskazuj\u0105 jednostk\u0119 raportuj\u0105c\u0105 oraz pa\u0144stwo, w kt\u00f3rym zostanie przekazana informacja o grupie podmiot\u00f3w, a jednostka wskazana do raportowania sporz\u0105dza i sk\u0142ada raport CbC-R.<\/p>\n\n\n\n<p>W praktyce oznacza to, \u017ce ka\u017cdy polski podatnik (w tym oddzia\u0142 przedsi\u0119biorstwa zagranicznego), wchodz\u0105cy w sk\u0142ad mi\u0119dzynarodowej grupy kapita\u0142owej zobowi\u0105zanej do z\u0142o\u017cenia raportu CbC-R, musi powiadomi\u0107 Szefa KAS (powiadomienie CbC-P) o tym, kt\u00f3ry podmiot b\u0119dzie sk\u0142ada\u0142 raport i w jakim kraju. <\/p>\n\n\n\n<p>Obowi\u0105zkiem raportowania CbC-R obj\u0119te s\u0105 podmioty konsolidowane metod\u0105 pe\u0142n\u0105 (ang. full consolidation) albo proporcjonaln\u0105 (ang. pro rata consolidation). Podmiot obj\u0119ty konsolidacj\u0105 metod\u0105 praw w\u0142asno\u015bci nie jest zobowi\u0105zany do sk\u0142adania powiadomienia CbC-P w zakresie tej grupy.<\/p>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"dla-kogo\" class=\"heading h-24\">Termin raportowania<\/h2>\n\n\n\n<p>Termin na raportowanie CbC-P wynosi 3 miesi\u0105ce od zako\u0144czenia poprzedniego roku obrotowego. W przypadku, gdy rok sprawozdawczy grupy jest zgodny z rokiem kalendarzowym ostatecznym terminem na z\u0142o\u017cenie <strong>powiadomienia CbC-P za 2023 rok jest 31 marca 2024&nbsp;<\/strong>r.<\/p>\n\n\n\n<p>Powiadomienie CbC-P sk\u0142ada si\u0119 corocznie, nawet je\u015bli nie wyst\u0105pi\u0142y \u017cadne zmiany w stosunku do roku poprzedniego.<\/p>\n\n\n\n<p>Na przygotowanie i z\u0142o\u017cenie CbC-R wyznaczony podmiot ma 12 miesi\u0119cy od zako\u0144czenia poprzedniego roku obrotowego.<\/p>\n\n\n\n<p>Za niedope\u0142nienie obowi\u0105zku raportowania lub powiadamiania Country-by-Country lub za z\u0142o\u017cenie raportowania niepe\u0142nego lub niezgodnego z posiadanymi danymi grozi kara w wysoko\u015bci do 1 mln PLN. <\/p>\n\n\n\n<p>W przypadku niedope\u0142nienia obowi\u0105zku raportowania podmioty zobowi\u0105zane mog\u0105 z\u0142o\u017cy\u0107 tzw. czynny \u017cal. Warunkiem uznania czynnego \u017calu za zasadny jest spe\u0142nienie przes\u0142anek okre\u015blonych w kodeksie karnym skarbowym oraz jednoczesne dope\u0142nienie obowi\u0105zku informacyjnego.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"koszty\" class=\"heading h-24\">Planowane zmiany<\/h2>\n\n\n\n<p>Resort finans\u00f3w przygotowa\u0142 projekt zmiany ustawy o rachunkowo\u015bci. Nowe przepisy zak\u0142adaj\u0105 implementacj\u0119 dyrektywy UE 2021\/2101 z 24 listopada 2021 r. zmieniaj\u0105cej dyrektyw\u0119 2013\/34\/UE w odniesieniu&nbsp; do ujawniania informacji o podatku dochodowym przez niekt\u00f3re jednostki i oddzia\u0142y. <\/p>\n\n\n\n<p>Dyrektywa&nbsp;ta nak\u0142ada na du\u017ce przedsi\u0119biorstwa wielonarodowe o przychodach przekraczaj\u0105cych w kolejnych dw\u00f3ch latach kwot\u0119 750 milion\u00f3w euro z siedzib\u0105 w UE, jak i spoza Europejskiego Obszaru Gospodarczego (EOG), je\u015bli prowadz\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105 w UE za po\u015brednictwem oddzia\u0142u lub sp\u00f3\u0142ki zale\u017cnej \u2013 obowi\u0105zek publicznego ujawnienia informacji o zap\u0142aconym podatku dochodowym oraz innych informacji zwi\u0105zanych z podatkami w podziale na poszczeg\u00f3lne kraje (\u201esprawozdanie o podatku dochodowym\u201d). <\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"wsparcie\" class=\"heading h-24\">Nasze wsparcie<\/h2>\n\n\n\n<p class=\"text fs-22\">Prawid\u0142owe wype\u0142nienie obowi\u0105zk\u00f3w w zakresie Country-by-Country reporting jest jednym z element\u00f3w podatkowego zamkni\u0119cia roku. Sprawd\u017a nasze us\u0142ugi rozlicze\u0144 podatkowych (tax compliance) lub skontaktuj si\u0119 bezpo\u015brednio z nami. Jeste\u015bmy po to, \u017ceby u\u0142atwia\u0107 prowadzenie Twojej dzia\u0142alno\u015bci.   <\/p>\n\n\n\n<div class=\"cta container\">\n<p id=\"\" class=\"cta__text text\">Zajmujemy si\u0119 prowadzeniem bie\u017c\u0105cych rozlicze\u0144 podatkowych.<\/p>\n\n\n\n<div class=\"cta__buttons buttons gap-8\">\n<a href=\"tax-compliance\" class=\"cta__button button\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"button__text\">SPRAWD\u0179<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><span class=\"button__bg\"><\/span><\/a>\n<\/div>\n\n\n\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1.jpg\" class=\"cta__background image wp-image-655\" width=\"588\" height=\"320\" 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