1)	Identification details of the person providing the information and the beneficiary to whom the tax arrangementwas made available, including company information or name, date and place of birth, tax identification number, place of residence, registered office or management board, and in the case of a person not residing in the territory of the Republic of Poland or an entity not having its registered office or management board in the territory of the Republic of Poland – the number and series of the passport or other document confirming identity, or another identification number if the person does not have a tax identification number and in cases where the arrangement involves persons who are entities related to the promoter or beneficiary;
2)	The legal basis for providing information on tax arrangements, together with an indication of the conditions leading to the recognition of the arrangement as a tax arrangement, including the identifying feature and role of the person providing this information;
3)	An indication of whether the information provided on the tax arrangement concerns a standardized tax arrangement or a cross-border tax arrangement;
4)	a summary description of the arrangement constituting the tax scheme, the name of the arrangement, if any, and a description of the business activity to which the tax scheme applies, without disclosing any information subject to commercial, industrial, professional, or production process confidentiality;
5)	a comprehensive description, to the best of the information provider's knowledge, of the arrangement constituting the tax scheme, including the value of the objects of these activities, the assumptions of the arrangement, the activities performed as part of the arrangement and their chronology, and the existing connections between related entities;
6)	an indication of the purposes of the tax scheme;
7)	the provisions of tax law that are applicable to the tax scheme;
8)	the estimated value of the tax benefit or the approximate value of the deferred tax asset, if any and known to the information provider or estimable by them;
9)	an indication of the activities performed that resulted in the disclosure of information about the tax scheme, including the date on which the first activity to implement the scheme was or will be performed; 
10)	Indication of the stage at which, to the best of the information provider's knowledge, the tax scheme is currently at, in particular information on the dates of its disclosure or implementation or the date of any activities under the arrangement;
11)	Identification data known to the information provider of the participating entities that are to participate in the tax scheme or that may be affected by the tax scheme, as well as the countries and territories in which these entities have their place of residence, registered office, or management board, or that may be affected by the scheme; 12) Identification data known to the information provider of other entities obligated to provide information on the tax scheme;
13)	Address for electronic delivery;
14)	Indication of the Taxpayer's Tax Identification Number (TIN).