Tax declarations and information, scheme reporting, reports to the National Bank of Poland, the Office of Competition and Consumer Protection or the Central Statistical Office. Entrepreneurs are bombarded with various types of reporting obligations. And while the first mentioned seem to be necessary, questions often arise whether it is also necessary to submit reports to the Central Statistical Office.
In this regard, it should be pointed out that pursuant to Article 30(1)(1) of the Act on Public Statistics, entities of the national economy are obliged, m.in, to provide free of charge data on their activities and their results in accordance with the statistical survey programme of official statistics.
The above data is transmitted in electronic form, in particular via the electronic platform for collecting statistical data, and in the cases indicated in the statistical survey programme of official statistics – in another form or form.
On the other hand, pursuant to Article 2(11) of the Act on Public Statistics, entities of the national economy are considered to be a legal person, an organizational unit without legal personality and a natural person conducting business activity.
Bearing this in mind, it should be pointed out (unfortunately?) that in principle every entity that has received information from the Central Statistical Office about the obligation to submit a report should do so.
The Act on Public Statistics does not provide for any exemptions here.
Moreover, there are sanctions for non-reporting. Pursuant to Articles 57 and 58 of the above-mentioned Act, whoever does not perform this activity or performs it after the deadline in violation of the obligation to provide data is subject to a fine.
Moreover, pursuant to Article 56 of the above-mentioned Act, whoever submits statistical data that is inconsistent with the facts, contrary to the obligation, is also subject to a fine and even a penalty of restriction of liberty or imprisonment for up to 2 years.
To sum up, every business entity conducting business activity in Poland, after receiving a request from the Central Statistical Office, is obliged to fulfill certain reporting obligations on the indicated forms received, usually by e-mail.
