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Deadlines for fulfilling TP obligations extended

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by Patrycja Głowacka

15 June 2022


The Polish President signed on 10 June 2022 the act amending certain acts to automate processing of certain matters in the National Revenue Administration.

That act amends the so-called COVID Act to extend deadlines for filing a statement confirming the preparation of transfer pricing documentation and a transfer pricing report for 2022.

New deadlines


The new regulations extend the deadlines for filing the transfer pricing report and the transfer pricing statement for 2021 as follows:

  • until 30 September 2022– if the current deadline expires between 1 January 2022 and 30 June 2022;
  • by three months – if the deadline expires between 1 July 2022 and 31 December 2022.

The new rules entered into force on the promulgation date with retroactive effect since 31 December 2021. The retroactive power allows extending the deadlines for filing the TPR and the transfer pricing statement which expired between 1 January 2022 and the act's effective date.

If you have any questions about transfer pricing reporting obligations, you are welcome to contact Rödl & Partner experts. 


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Marcin Jeliński

Tax adviser (Poland), Licensed appraiser

Associate Partner

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