Abstract

As of 1 January 2018 the institution of the register of public debts has been introduced to the Polish legal system. The register will be kept by the Head of the the National Fiscal Administration (or other authority designated by the Minister of Development and Finance). The transfer of data by the creditor (the head of a tax office or a local government unit) will be obligatory. Access to the register will be given to an interested party upon authentication, and the data concerning private individuals shall be made available upon their authorization. The obligated parties are guaranteed both free access to their data and the data of the parties that have received information about then as well as the right to object against their data being entered in the register.