On 10 June 2022, the President of the Republic of Poland signed the Act of June 8, 2022 providing for the extension of the deadlines for submitting a declaration on the preparation of local transfer pricing documentation (TP statements) and TPR information in 2022. The new deadlines: –
- by 30 September 2022 – if this period expires in the period from 1 January 2022 to 30 June 2022.
- 3 months – if this period expires in the period from 1 July 2022 to 31 December 2022.
Additionally, if the deadline for submitting the declaration on the preparation of the local transfer pricing documentation was extended, the deadline for the preparation of the group transfer pricing documentation (Master file) was extended to the end of the 3 months, counting from the day following the deadline for submitting this declaration.
