On 19 April 2021, the Polish tax authority announced an extension of the transfer pricing documentation deadlines that was advised under the Act of March 30, 2021.

  1. Extending the deadline for submitting information on transfer pricing:
    1. by 30 September 2021 – if this period expires in the period from 1 February 2021 to 30 June 2021.
    1. by 3 months – if this period expires in the period from 1 July 2021 to 31 December 2021,
  2. Extension of the deadline for submitting a declaration on the preparation of local transfer pricing documentation:
    1. by 30 September 2021 – if this period expires in the period from 1 February 2021 to 30 June 2021;
    1. by 3 months – if this period expires in the period from 1 July 2021 to 31 December 2021.