/ Taxes in Poland

Submission of transfer pricing information for 2022 officially extended

Submission of transfer pricing information for 2022 officially extended

Date11 Dec 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 questions regarding this topic or if you are in need for any additional information – please do not hesitate to contact us:

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