Deadlines for transfer pricing reporting extended
The Ministry of Finance has decided to extend the deadlines for submitting transfer pricing information (TPR information) and a statement on the preparation of local transfer pricing documentation. The relevant provisions are to be found in the bill on the amendment of certain acts in order to automate the handling of certain matters by the National Tax Administration, which has just been submitted to the Sejm.
According to the draft, the deadlines for reporting by related parties for 2021 are extended
– to 30 September 2022. – in the event that the deadline expires between 1 January 2022 and 30 June 2022
– by 3 months – where the deadline expires in the period from 1 July 2022 to 31 December 2022.
In the case of an extension of the deadline for the submission of a statement on the preparation of a local file, the deadline for the preparation of a group file (master file) shall be extended until the end of the third month counting from the day following the day on which the deadline for the submission of this statement has expired.