The Parliament of Poland has reportedly approved the law for the introduction of public Country-by-Country (CbC) reporting as required by Directive (EU) 2021/2101 (previous coverage). The law is in line with the Directive, including a public reporting threshold of annual consolidated revenue of EUR 750 million in each of the last two consecutive financial years. The report must be made publicly available within 12 months following the end of the fiscal year, beginning with fiscal years starting on or after 22 June 2024. Further details on Poland's implementation of the public CbC reporting requirements will be published once available.