Principles of reporting to the CSO - deadlines and penalties in Poland
The entrepreneur will be directly informed of the obligation to submit the report by the Polish Central Statistical Office by sending a summons. It is the CSO that sets the rules for filing financial reports. Currently, summonses are sent electronically; it used to be done by traditional letter. The summons also includes information such as deadlines or penalties for failing to meet them.
The summons also includes information such as deadlines or penalties for failing to meet them. These include. Report F-01/I-01 (report on income, expenses and financial result, and expenditures on fixed assets) and DG-1 (report on business activities).
When to submit a report to the CSO?
The table below provides examples of reports to the CSO with the frequency of their submission, the full list of reporting forms is available at: http://form.stat.gov.pl/formularze/2021/index.htm
| Symbol | Name of the data set | Intervals | Effects according to PBSSP (Statistical survey program of official statistics). |
| AK-B/m | Survey of economic situation – construction | month | once a month by the 10th of each month |
| AK-H/m | Survey of economic situation – trade | month | once a month by the 10th of each month |
| AK-U/m | Survey of economic situation- services | month | once a month by the 10th of each month |
| DNU-K | Quarterly report on international trade in services | quarter | once a quarter by April 20, 2021 for Q1 2021, by July 20, 2021 for Q2 2021, by October 20, 2021 for Q3 2021, by January 20, 2022 for Q4 2021 |
| DG-1 | Registration of economic activity | month | once a month by the 5th working day after each month with data for the previous month |
| RF-01 | Quarterly statistical report on financial assets and liabilities | quarter | once a quarter: by May 04, 2021 for the first quarter of 2021, by August 02, 2021 for the first half of 2021, by November 02, 2021 for the three quarters of 2021, by February 22, 2022 for 2021 |
| B-01 | Report on sales of construction and assembly production of construction companies | once a year | once a year by February 24, 2021 with data for 2020 |
| B-02 | Report on sales of construction and assembly production of non-construction companies | once a year | once a year by February 24, 2021 with data for 2020 |
| BS | Report on sales of services related to business operation | once a year | once a year by June 1, 2021, with data for 2020 |
| C-01 | Report on prices of producers of goods and services | month | once a month by the 14th day with data for the previous month |
| C-05 | Report on prices of goods in foreign trade | month | once a month by the 16th day with data for the previous month |
| C-06 | Report on prices of producers of services | quarter | once a quarter by: April 15, 2021 with Q1 2021 data; July 15, 2021 with Q2 data 2021; October 15, 2021 for Q3 20201; January 15, 2022 for Q4 2021 |
| F-01/I-01 | Report on income, expenses and profit and on expenditures on fixed assets | quarter/half year | once a quarter: by April 20, 2021 for the first quarter of 2021, by July 20, 2021 for the first half of 2021, by October 20, 2021 for the three quarters of 2021, by February 10, 2022 for 2021; (number of employees ≥ 50); once a half-year: by July 20, 2021 for the first half of 2021, by February 10, 2022 for 2021; (number of employees 10-49) |
| GP | Statistical report for groups of companies | once a year | once a year by Saturday, July 31, 2021 with data for 2020 |
Principles of reporting to the CSO in Poland – Deadlines for submitting a report to the CSO
Central Statistical Office directly informs the company about the principles of submission of financial reports. Including about the timeframe for the submission of the report, the time is closely monitored.
Filling out the form, we are informed in real time about the stages of data entry, which are as follows:
- not started – means not opening the form,
- filing – the report is in the process of being completed,
- approved – all data has been entered,
- verificated – the Statistical Office verifies the correctness of the data entered.
Principles of reporting to the CSO in Poland – Fines imposed by the CSO
Anyone who has received information from the Central Statistical Office that a report must be filed must do so. There is no exception to this, and failure to timely submit a report lor provide information in the inventory is subject to a financial fine. On the other hand, the penalty for providing false information is imprisonment for up to two years. The principles of filing financial reports du CSO are imperative.
Author: Radosław Florianowicz, Reporting Assistant at MDDP Outsourcing.
