The Minister of Finance and Economy issued an official announcement in Monitor Polski (2026, position 345) publishing the list of countries and territories subject to reporting obligations for tax year 2025. The announcement dated March 27, 2026 was published on March 31, 2026. This list typically applies to entities subject to cross-border transaction reporting, transfer pricing documentation, or tax transparency requirements.

This is a routine administrative notice establishing which jurisdictions trigger reporting duties. Entities already subject to reporting obligations under applicable Polish tax or financial regulations should consult this list to confirm which countries apply to their reporting requirements for 2025. No new compliance obligations are created—this announcement references existing reporting frameworks established in underlying legislation.