Following our “How to register a telecommunications service provider in the UKE register? article, we present this brief summary of the reporting obligations applicable to telecommunications companies in Poland. These obligations are mandatory for all companies providing telecommunications services in Poland, including the provision of VoIP, Internet access, cloud computing services or other data transmission services.
What are the reporting obligations of telecommunications companies?
Under Polish law, telecommunications companies are subject to two main reporting obligations. Reporting obligation under Article 7 of the Act on the Polish Telecommunications Act (“TL”) and a reporting obligation pursuant to Article 29(2) of the Act on Support for the Development of Telecommunications Services and Networks (“mega act”).
Reporting obligations according to § 7 of the TL
Under section 7 of the TL, telecommunications companies are required to submit to the Chairman of the UKE (the regulator), by 31 March each year, data for the previous calendar year relating to the type and extent of telecommunications business performed and the volume of sales of telecommunications services. All telecommunications companies are subject to the reporting obligation under Article 7 TL, regardless of their income. This includes either a provider of telecommunications services or an operator of public telecommunications networks, as well as an operator providing ancillary services. The determination of the scope of the reporting obligations is the responsibility of the obliged entity and should be assessed on the basis of the revenues generated by the telecommunications activities during the previous financial year.
As of August 1, 2015, the Regulation of the Minister of Administration and Digitization on the forms for transmitting data on telecommunications activities (“Regulation”) is in effect. The regulations include forms used to provide the UKE President with data in accordance with Article 7 TL. Official forms are available here: https://klmlaw.pl/wp-content/uploads/2022/03/DURP2018_239_2315.pdf
Violation of the reporting obligation under Article 7 TL may result in an administrative fine, which may be imposed by the President of the UKE by decision. The maximum amount of the fine, pursuant to article 210, paragraph 1, of the LT, may reach 3% of the income generated during the previous financial year. It should be noted that the aforementioned Article 210 (1) TL does not expressly state that the 3% of income refers to “income generated by telecommunications activities”. It must therefore be assumed that the maximum fine can reach 3% of the total revenues generated by the telecommunications company during the previous financial year.
From a practical point of view, the reporting obligation under Article 7 TL can only be fulfilled electronically via the official platform of the Office for Electronic Communications accessible here: https://pue .uke.gov.pl. Filling in the form is possible only after registration on the site, which in turn is only available to Polish citizens or persons who have been assigned a PESEL number or who have access to a so-called profile of confidence.
Provided that the company hires a Polish national, this person (given that they are competent persons to carry out these tasks) may be authorized to submit the report. However, if the company does not hire a Polish national, in order to file a report, it will have to authorize an external entity with access to a trusted profile.
Reporting obligation according to § 29 paragraph 2 of the Mega Act.
According to Article 29, paragraph 2 of the Mega Law, the President of the UKE is obliged to carry out an inventory of the telecommunications infrastructure in Poland. To do this, telecommunications companies are required to provide the President with data concerning, among other things, information on the telecommunications infrastructure owned.
The provisions of article 29, paragraph 2, of the Mega law suggest that all companies registered in the register of telecommunications companies are subject to this reporting obligation. However, according to information provided by the Office for Electronic Communications, a telecommunications company which is not established in Poland and which did not indicate, when registering in the register or subsequently, that it has its registered office in Poland, is not subject to the reporting obligation pursuant to Article 29(2) of the Mega Act.
However, if a telecommunications company has its registered office in Poland, it may be subject to the reporting obligation under Article 29(2) of the Mega Law. The execution of the obligation can only be carried out through a dedicated platform (“SFIS”) accessible here: https://form.teleinfrastruktura.gov.pl/.
In order to confirm whether the company is subject to the obligation, it will receive from the UKE the data necessary to connect to the SIIS. The data will be sent by e-mail to the address indicated when registering or modifying the register regarding the registered office of the company.