What sources does Taxxa search?

Taxxa searches a continuously updated collection of more than one million pages from tax authorities, government publications, legislation and case law across the European jurisdictions it covers. Every response cites the underlying material, so a professional can inspect the rule, its jurisdiction and whether it is current before relying on the result.

Can Taxxa work with a team’s own documents?

Yes. Research can combine the public knowledge base with a team’s own PDF, DOCX, CSV and TXT files in one workspace. That makes it possible to compare a client document with the relevant guidance, trace a conclusion to its source and prepare a draft without losing the evidence that supports it.

Who is Taxxa built for?

Accountants, auditors, tax advisors, payroll specialists, bookkeepers and advisory teams working across European jurisdictions. Shared workspaces keep research available to colleagues, and citations make review easier.

Where is customer data stored, and is it used to train models?

Customer data stays in the European Union and is never used to train language models.

Does Taxxa replace professional judgement?

No. Taxxa is a research and drafting workspace. It helps professionals reach an informed starting point faster; the professional still reviews the evidence and makes the final decision. It does not file returns, post bookkeeping entries or give legal advice.

PolandPolska Izba Biegłych Rewidentów (PIBR)

2026 audit reports gain mandatory income-tax-report filing statement

Auditors of 2026 financial statements must state whether the audited entity had to file an income-tax report with the court register and whether it did — a new Article 83(3)(16a) duty for every audit.

By Taxxa AI OyPublished 7 November 2026

Audit

Industry: Accounting, bookkeeping and auditing activities; tax consultancy

Statutory auditors signing reports on 2026 financial statements face a new mandatory sectionPibr: information on whether the audited entity had a duty to file an income-tax report (sprawozdanie o podatku dochodowym) with the National Court Register (KRS)Pibr and whether it performed that dutyPibr. The Polish Chamber of Statutory Auditors (PIBR) announced on 6 November 2026 that the requirement, flowing from Article 83(3)(16a) of the audit actPibr, applies for the first time to reports on the 2026 yearPibr.

The duty attaches to every audit of financial statements, not only to statutory auditsPibr. The auditor looks at the financial year preceding the audited year and determines whether the entity fell within Article 63m(1) or Article 63n(1) of the Accounting Act: an ultimate parent or standalone entity with revenues above PLN 3.5 billion in each of the last two financial years, or a Polish subsidiary (other than a micro or small entity) or large branch of a group headed outside the European Economic Area, with consolidated or standalone revenues above EUR 750 million in each of the last two yearsPibr. Where the entity sits outside that scope, the auditor inserts no information at all. Where it sits inside, the audit report states the entity's duty to file the income-tax report with the competent court registerPibr and whether the entity filed itPibr — including an explicit statement where no filing duty arose because of legal form or an exemption.

The auditor's statement does not assess the content of the income-tax report; it records only whether the filing duty existed and whether it was performed. Under the Accounting Act, the report itself is filed with the court register within 12 months of the balance-sheet date and published on the entity's website for at least five years.

PIBR's accompanying communication offers variants of the auditor's determination together with sample wording for the new audit-report section. It stresses that the material is auxiliary only: an auditor may discharge the statutory duty in a different way where that is consistent with legislation and professional standards, and every case calls for an assessment of the concrete circumstances, possible legal analysis and the exercise of professional judgment.

The requirement rests on Article 83(3)(16a) of the ustawa o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznymPibr, in force since 22 June 2025Skwp, read with Articles 63m and 63n of the ustawa o rachunkowości.

For each 2026 audit, determine whether the audited entity fell within Article 63m(1) or 63n(1) for the preceding year and insert the required filing-duty statement — or record that no statement is needed.

Sources

2026 audit reports gain mandatory income-tax-report filing statement

By Taxxa AI OyPublished 7 November 2026

Industry: Accounting, bookkeeping and auditing activities; tax consultancy