Newsletters and alerts

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):  http://dziennikustaw.gov.pl/du/2018/555/1