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