On 24 June 2020, the Polish Ministry of Finance announced the further extension of transfer pricing documentation deadlines due to the coronavirus pandemic. The announcement extends the local transfer pricing documentation preparation deadline as follows (a) until 31 December 2020 for taxpayers for whom the deadline was scheduled to expire between 31 March 2020 and 30 September 2020. (b) by three months for periods ending between 1 October 2020 and 31 January 2021.
The announcement also extends the deadline for preparing a Master file (and attaching it to the Local file) by three months. Accordingly, the deadline for taxpayers whose tax year ended on 31 December 2019 is 31 March 2021.
