Poland: Postponed deadlines for transfer pricing documentation, reporting (COVID-19)
Poland: Deadlines for transfer pricing documentation
Legislation providing relief from the effects of the coronavirus (COVID-19) pandemic includes measures to postpone the deadlines for preparation of transfer pricing documentation and for filing a transfer pricing information return (filed on forms TPR-C and TPR-P).
The deadline for submitting a statement that transfer pricing documentation has been prepared and for providing transfer pricing information (forms TPR-C and TPR-P) has been extended as follows:
- 31 December 2020—for taxpayers for whom the deadline was scheduled to expire between 31 March 2020 and 30 September 2020
- By three months—for taxpayers for whom the deadline was scheduled to expire between 1 October 2020 and 31 January 2021
The legislation also postpones for an additional three months, the deadline for preparing a Master file (and attaching it to the Local file). Accordingly, for taxpayers whose tax year ended on 31 December 2019:
- The deadline for preparing the Local file, submitting the statement of transfer pricing documentation, and filing the TP-R information return is 31 December 2020.
- The deadline for preparing or attaching the Master file to the Local file is 31 March 2021.
Read a July 2020 report [PDF 235 KB] prepared by the KPMG member firm in Poland
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