Polish Ministry of Finance’s work on the extension of the deadline for submission of the TPR form. Transfer pricing deadlines in Poland, according to the CIT Law fall on the end of the 10th month after the end of the fiscal year for preparing transfer pricing documentation (local file) and the end of the 11th month after the end of the fiscal year for filing TPR-C forms. This usually meant the end of October and November, respectively, in case the fiscal year covers the calendar year.
Due to this year's extension of the Ministry of Finance's work on the new form and, consequently, the shortened time for taxpayers to familiarize themselves with it, an announcement was issued on October 27, 2023 about the work on extending the deadline for submission by 3 months, which means that the new deadline for submitting transfer pricing information will be the end of February 2024. The new TPR-C form was published on October 30.
This year's version of the TPR-C form is both filled out and submitted via a government website. Previously, this was done through an interactive form.
The Finance Minister's draft regulation on extending the deadline for filing transfer pricing information is in the legislative process, at the opinion stage. Unfortunately, this means that the deadline for filing the documentation for the time being ends on the last day of November. Therefore, taxpayers are eagerly awaiting the moment of official approval of the draft deadline extension.