48. Do political parties have to report on their election campaign finances?

Poland

Poland

Answer
Yes
Source

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)

Comment

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.

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