The Polish Ministry of Finance has announced on the e-Deklaracje website interactive forms to be used as transfer pricing (TP) reports. Beginning 1 January 2017, taxpayers that transacted or engaged in other operations with related parties of a value more than €10 million in the tax year, must submit a simplified report. The same reporting obligation applies for taxpayers that engaged in transactions that resulted in the transfer of payments to a country identified as a “Tax Haven Jurisdiction”.
Previously, taxpayers engaged in transactions with related parties were to submit a simplified report by the end of third month after the end of the tax year. However, the Ministry of Finance (MoF) has extended the deadline to the end of the ninth month after the end of the tax year.
It is also allowed to submit an older, paper version of the reporting forms if taxpayers use the paper versions that were effective from June 2017. These prior paper versions can only be submitted until 30 September 2018.
