Submission of transfer pricing information for 2022 officially extended
11 December 2023
We previously reported on the deadline extension project in this post. We would like to inform you that on November 27, 2023, the Regulation of the Minister of Finance dated November 24, 2023 on extending the deadline for filing TPR information was published. The regulation entered into force on the day following its promulgation.
The deadline for filing transfer pricing information for 2022 has been extended from 30 November to 31 January 2024. Originally, the deadline was to be moved to the end of February 2024, but it was ultimately decided to shorten the period.
This change applies to taxpayers whose deadline for filing the information passes after 30 November 2023, but no later than 31 December 2023. Taxpayers whose deadline for filing the information passes between 1 January and 31 March 2024, were not given additional time to fulfil this obligation.
The extension is due to delays in the introduction of a new tool for submitting TPR-C information. The information is no longer submitted via an interactive PDF file, but through a tool available on the Ministry of Finance’s website.
Note that the extension applies only to transfer pricing information for 2022.
Submitting TPR information requires collecting and analysing a lot of information. That is why it is a good idea to start preparations early enough to have time to thoroughly check the data. The extended deadline is a good opportunity to spend more time verifying reported transactions.
If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.
***
This publication is non-binding information and serves for general information purposes. The information provided does not constitute legal, tax or management advice and does not replace individual advice. Despite careful processing, all information in this publication is provided without any guarantee for the accuracy, up-to-date nature or completeness of the information. The information in this publication is not suitable as the sole basis for action and cannot replace actual advice in individual cases. The liability of the authors or getsix® are excluded. We kindly ask you to contact us directly for a binding consultation if required. The content of this publication iis the intellectual property of getsix® or its partner companies and is protected by copyright. Users of this information may download, print and copy the contents of the publication exclusively for their own purposes.
