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Transfer pricing: TPR filing deadline extended

by Dominika Tyczka-Szyda

9 November 2023

The Ministry of Finance (MF) has published a draft regulation extending the deadline for filing the transfer pricing report (TPR). According to the current legislation, taxpayers must file the TPR within 11 months of the end of the tax year, that is, by 30 November 2023, if the tax year corresponds to the calendar year.

The MF has decided to extend this deadline:

until 29 February 2024 – for entities which must file the TPR by 30 November 2023 at the latest;
by 3 months – for entities in the case of which the TPR filing deadline expires between 1 December 2023 and 31 March 2024.

According to the explanatory notes to the regulation, the deadline has been postponed because a new software application for filing the TPR by electronic means was made available for use in October. Information on transfer pricing will for the first time be submitted online, using an interactive TPR form, so taxpayers need sufficient time to learn how to use the new tool.

The MF believes that the additional time will allow taxpayers to meet their TPR filing obligation correctly, in terms of both content and form.

At Rödl & Partner, we are at your service to assist you in preparing your TPR form and provide advice on all aspects of transfer pricing. If you are interested, do not hesitate to contact us.

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Dominika Tyczka-Szyda

Tax adviser (Poland)

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