The article provides guidance on how to properly fill out and submit reports regarding payment deadlines in commercial transactions, as dictated by Polish legislation. Specifically, it outlines that the deadline for preparing and sending these reports is April 30 of the year following the year in which individual tax data of obligated entities was made public. This is a requirement under Article 13a, paragraph 1 of the Act on Counteracting Excessive Delay in Commercial Transactions (UPNO).

It further specifies which entities are obligated to report, referring to Article 27b, paragraph 2, point 2 of the CIT Act, and excluding public entities that offer medical services. The report must be submitted electronically to the minister competent for economic affairs within the given timeframe, emphasizing compliance with the legislation and the importance of timely reporting to avoid potential penalties.

This reporting requirement is part of Poland's broader effort to improve payment practices by ensuring transparency and accountability in commercial transactions. It aims to reduce the instances of delayed payments, which can significantly impact cash flow for businesses, particularly small and medium-sized enterprises. By mandating such reports, the government hopes to enhance the economic environment and promote fair trading practices among businesses.