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Poland Extends Transfer Pricing Documentation Deadlines

23 June 2022

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Approved Changes

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Poland

The Polish tax authority recently announced an extension of the transfer pricing documentation deadlines that was included as part of the Act of 8 June 2022 on the amendment of certain acts in order to automate the handling of certain matters by the National Revenue Administration. This includes that the deadlines for the submission of the transfer pricing information return (TPR) and the declaration that local transfer pricing documentation is prepared are extended: to 30 September 2022 where the standard deadline expires between 1 January 2022 and 30 June 2022; and by 3 months if the standard deadline expires between...