48. Do political parties have to report on their election campaign finances?
Poland
1. A political party shall submit to the State Electoral Commission, by 31 March of each year at the latest, a report on the sources of raised funds, including bank loans and terms on which these were obtained and on spending out of the Election Fund in the previous calendar year, hereinafter referred to as the "report".
Source: Article 38.1, Law on Political Parties,1997 (consolidated text 2018)
All political parties entered in the register of political parties submit to the National Electoral Commission (no later than by 31 March each year) a report on the sources of obtaining funds and on expenses incurred from the Electoral Fund in the previous calendar year.