Reporting towards the Polish National Bank (NBP)

/ Doing Business in Poland

A number of obligations exist in Poland with regard to submission of reports to the National Bank of Poland (NBP).

NBP reporting applies to residents (domestic entities) who engage in international foreign exchange transactions with non-residents (external foreign entities) as well as entrepreneurs who conduct foreign exchange business. Residents whose total assets and liabilities at the end of the year exceed PLN 300 million are required to submit monthly reports on specific forms by 20 days after the end of the month.

When the total value of assets and liabilities does not exceed PLN 300 million, residents submit a report to NBP no later than 26 days after the end of a quarter.

According to § 8 of the Regulation of the Minister of Finance, residents who:

  • did not meet the reporting thresholds at the end of the year or at the end of a given quarter (above or below PLN 300 million, respectively);
  • have foreign trade assets or foreign trade liabilities whose total amount at the end of the year is at least PLN 3 million

are also obliged to submit quarterly reports to the National Bank of Poland, no later than on the 20th day of the month following the end of the quarter.

Last update : 26.05.2022

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