Poland: Transfer pricing return filing, extended due date (COVID-19)

Poland: Transfer pricing return filing

Tax legislation has been enacted in Poland that provides tax relief in response to the coronavirus (COVID-19) pandemic. Among the tax relief measures is an extended due date for filing a transfer pricing return (on form TP-R).


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The transfer pricing return for tax years beginning after 31 December 2018 and ending before 31 December 2019 is now due by 30 September 2020.

In addition, the legislation provides that applications for binding rulings submitted and pending before the effective date of the legislation and applications for binding rulings submitted as of the legislation’s effective date until the date of when the state of epidemic threat or the state of epidemic is withdrawn, are extended by three months (that is, the three-month deadline for issuing a binding ruling is extended by another three months).

Read an April 2020 report [PDF 247 KB] prepared by the KPMG member firm in Poland

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