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Deadlines for the preparation of TP documentation in Poland extended

The resolution of Ministry of Finance on extension of TP compliance deadlines was published yesterday.

The deadline is extended for:

  • preparation of local and master file,
  • submitting a statement to the tax authorities about the preparation of TP documentation,
  • preparation of CIT-TP / PIT-TP report,

-  by 6 months (relating to TP compliance for both FY2017 and FY2018).

In practice, taxpayers having a tax year equal to calendar year are obliged to prepare TP documentation and submit CIT-TP / PIT-TP reports by the end of September of the following year (previous deadline: the end of March).

Direct link to the act (in Polish):